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2017 (11) TMI 1382 - AT - Central ExciseCENVAT credit - job-work - inputs sent to the Job Workers and have not been received back in 180 days - Held that: - at the job worker’s end there is process loss. To this effect, job workers have issued a certificate certifying that inputs lost during the process has become waste - the inputs which gone to the waste and scrap generated at the job worker’s end, the appellant is not required to reverse Cenvat credit - appeal allowed - decided in favor of appellant.
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