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2017 (9) TMI 1313 - AT - Central ExciseCENVAT credit - process loss - the appellant sent the duty free inputs to job workers, but the full quantity was not received back in violation of Rule 4(5) (a) of the Cenvat Credit Rules, 2004 - appellant contended that it is a case of process loss - Held that: - the appellant failed to produce any evidence before the lower authorities in respect of the processing loss and/or the duty was discharged on waste and scrap. It is noted that the appellant had not informed that they were not receiving the entire quantity of the job-worked material and therefore, extended period of limitation would be invoked - demand upheld - appeal dismissed - decided against appellant.
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