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2018 (5) TMI 968 - AT - Central ExciseCENVAT credit - the entire appeal of Revenue is based on the claim that the Commissioner has not correctly quantified the amount of scrap generated and has relied on the quantification done by the job worker - Held that: - there is no evidence on record to state that the quantification done by the job-worker is incorrect. It is not in dispute that the job-worker has paid the excise duty on the scrap generated in the premises and has accounted for the Same in the records. It cannot be disputed that the there would be a gain on account of insulation of paper, his claim that there is no loss on account of drawing cannot be considered as correct. Drawing is a mechanical process and there would be definitely a loss in end cutting/ trimming. Appeal dismissed - decided against Revenue.
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