TMI Blog2012 (12) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2002 (3) TMI 685 - CEGAT, MUMBAI] it was held that weight of goods received back after processing from the job-worker reduced on account of processing cannot result in denial of credit. The facts in this case are covered by this decision. In the absence of any further investigation, the decision of the Tribunal cited above would cover the issue since the process loss is not shown as genuine. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l sent, whereas the second job-worker returned only 90%. On the ground that second job-worker also should have returned 100% of the inputs sent to him as finished goods and in absence of such Cenvat credit taken on the quantity not so returned should be paid. An amount of Rs.1,42,125/- has been demanded with interest and penalty has been imposed. 2. The ld. Advocate on behalf of the appellant su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty. 3. The ld. AR would submit that the very fact that the claim of 10% loss of one of the job-workers shows that process loss cannot be genuine. Further difference in job-work charges also shows that the second job-worker also could have been returned 100% and in the absence of such return, duty could have been charged to the job-worker or principal. 4. I have considered the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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