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2016 (8) TMI 885 - AT - Central ExciseModvat credit - Job-work - raw materials sent out to the premises of job worker for conversion into aluminium wire and PVC compound - suppression of exact quantity of input used - an unreasonable amount of invisible loss at the hands of the job worker while conversion of PVC resin into PVC compound has been claimed - Held that:- the observation of excess process loss is supported by testing of a few samples of finished products. There is no justification for taking such percentage across the board for all products in the light of the contention of the appellant that they manufacture different types of goods and the process loss may vary depending upon the design of the product and even the reasons. There is nothing on record to substantiate clandestine clearance of finished products or even diversion of inputs without using the same in the manufacture of the finished products. Therefore, demand is unsustainable. - Decided in favour of appellant
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