TMI Blog2015 (10) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... hemical 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. - Appeal No.E/3987/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed, penalties were also imposed. 3. Aggrieved from the said orders, the appellant is before me. 4. Ld. counsel for the appellants submits that the job work process is a peculiar one and in that process, there is a process loss of the inputs by way of slug, evaporation of gas, etc. Therefore, the less quantity is received by the appellant is after processing of all of the inputs has not sent for job work. Therefore, they have rightly taken the credit on the inputs which have sent to the job worker. Moreover, whatever inputs they have sent, they have received the quantity processed thereon, in full. 5. He submits that for a different period in their own case, the ld. Commissioner (appeal) after examining the process by manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The same has been observed by the ld. Commissioner (appeal) in his order dated 28/1/2013 wherein he has observed as: It is seen from the details of process undertaken at the job worker's end on the appellant's inputs to produce the final product that there is a physical and invisib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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