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2015 (10) TMI 137 - CESTAT NEW DELHI

2015 (10) TMI 137 - CESTAT NEW DELHI - 2015 (321) E.L.T. 275 (Tri. - Del.) - Denial 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 .....

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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/3987/2010-EX[SM] and Misc. Application No.E/Misc/55909/2014 in Appeal No.E/53694/2014 .....

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b worker. 2. The facts of the case are that the appellant is engaged in a manufacturing of metallic stearates, zinc oxide, etc. For their activity, they have procured Led Ore/ Led Concentrate, the same is being sent to the job worker and after process of job work, they received the goods as led metallic zinc as the appellant did not receive the quantity of inputs sent to the job worker as the quantity received by the job worker is not the same. Therefore, by invoking Rule 4 (v) (a) of the CENVAT .....

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ounsel 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. .....

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tled to take CENVAT Credit. 6. On the other hand, ld. AR opposes the contention of the ld. counsel and submits that as per the provisions of Rule 4 (v) (a) of CENVAT Credit Rules, 2004, the inputs which sent to the job worker and have not received within 180 days thereof. Appellant is required to reverse the CENVAT Credit. This is the clear mandate of the CENVAT Credit Rules, 2004, therefore, whatever, received by the appellant, they are required to reverse the CENVAT Credit thereof. 7. She furt .....

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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 appel .....

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