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2015 (10) TMI 137 - AT - Central ExciseDenial of CENVAT Credit - whether the appellant is entitled to take CENVAT Credit on the inputs which has lost during the process of manufacturing at the end of job worker or not - Held that:- As per Rule 4 (v) (a) of the CENVAT Credit Rules, 2004, Ld. counsel for the appellant has explained the process of manufacturing. As per the process of manufacturing, the led contains dust and clay, thereafter, it is to be granted and filtered vast and dissolved in water. The material is required to be removed and then it is to be dissolved with the chemical then the undesired particles remove and chemical slug recovered from thereof. If this is the manufacturing process in that way, whatever input have sent to the job worker for manufacturing, definitely the appellant will not receive the full quantity of inputs converted into final goods. - if whole of the inputs have been used for manufacturing and there is a process loss, same is required to be allowed. The Revenue has not contraverted, this contention with any supporting evidence that in the process of manufacturing of goods, there is no manufacturing loss and also have not obtained any expert opinion thereof. - appellant is entitled to take CENVAT Credit on the inputs which has gone for manufacturing at the end of job worker - Decided in favour of assessee.
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