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2018 (2) TMI 10 - AT - Central ExciseCENVAT credit - shortage of the goods detected during the transition period of the long standing practice in the month of November 2007 - processing loss - clandestine removal - Held that: - In the case of Tata Motors Limited Vs. Commissioner of Central Excise, Jamshedpur [2010 (10) TMI 458 - CESTAT, KOLKATA], the Tribunal allowed the Cenvat Credit on the quantity found short on account of processing loss at the hand of job workers - There is no allegation of removal of shortage materials in any manner. The processing loss is inevitable during the manufacture of the finished goods. Thus, there is no reason to deny Cenvat Credit on such processing loss. Demand of SAD on Customs - Held that: - the appellant contended that they have paid the amount attributable to SAD along with interest and penalty of 25% of the SAD. The appellant is contesting only the demand of ₹ 15,96,309.00 and penalty and interest thereon - the impugned Order is modified to the extent of demand of Cenvat Credit of ₹ 15,96,309.00 along with interest and penalty are set aside. Appeal allowed in part.
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