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2015 (12) TMI 1563 - AT - Central ExciseCenvat demand and penalty - Rule 15 of CENVAT Credit Rules ,2004 read with Section 11AC of CEA, 1944 - quantity of zinc cleared under Rule 5(a) of CCR, 2004 were not returned after necessary processes at the job workers premises - whether the zinc initially sent for job work against challan Nos. 16 and 19 dated 7th July, 2007 and 9th July, 2007 respectively, were used in the galvanization by the job worker or otherwise. Held that:- I have carefully examined the challan No. 12 where under initially 200 pcs. of steel channels, sleepers sent on 20/6/2007 were returned after carrying out the process of galvanization on 31/7/2007 by the said job worker M/s. Standard Galvanizing, to whom the disputed quantity of zinc was also sent against challan No. 16 and 19. Also, on comparing the challan No. 12, 16 and 19, I find that the nature of process mentioned in challan No. 12 was Galvanizing only whereas in Challan Nos. 16 and 19 galvanizing into Steel Channels, Sleepers. Therefore, in my view the zinc that had been sent against Challan No. 16 and 19, after sending the 200 pcs. of steel channels, were exhausted in the process of galvanizing, as is evident from the endorsement recorded in the challan No. 12, while returning the 200 pcs. of steel channels after undertaking the process of galvanization. Therefore, the appellant could establish that the quantity of zinc sent for galvanization were duly exhausted in galvanizing 200 pcs. of steel channels. - Decided in favour of appellant
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