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2017 (8) TMI 884 - CESTAT MUMBAIMaterial received short - job-work - processing loss - Held that: - the Revenue could not produce any evidence to show that there is a diversion of input or generation of physical waste and scrap which was cleared clandestinely either by the appellant or by the job worker. Therefore, the demand on 16% process loss is on the basis of assumption and presumption, therefore the same cannot sustain - It is not a department’s case that the 16% is not a process loss but either it is a physical scrap or removal of inputs as such - appeal allowed - decided in favor of appellant.
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