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2015 (10) TMI 1691 - CESTAT AHMEDABAD

2015 (10) TMI 1691 - CESTAT AHMEDABAD - 2015 (323) E.L.T. 632 (Tri. - Ahmd.) - Denial of CENVAT Credit - Suppression of facts - whether cenvat credit on certain inputs, sent by the appellant to the job workers under Rule 4(5) (a) of the Cenvat Credit Rules, 2004, is admissible to the appellant or not - Held that:- Processing loss of 10% is claimed by the appellant with respect to only M/s. Vinayak Chemicals when no such processing loss is taking place in the case of another job worker M/s. Atlas .....

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der passed by the first appellate authority and the same is required to be upheld in so far as denial of CENVAT credit and interest is concerned.

Appellant was sending the inputs through challans under Rule 4 (5)(a) of the Cenvat Credit Rules, 2004, therefore the activities undertaken by the appellant and job-workers of the appellant and the processes being carried out with yield were known to the department. - it can not be said that there was any suppression/ mis-statement on the pa .....

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sentative Per : Mr. H.K. Thakur; This appeal has been filed with respect to OIA No. SRP/308/VDR-II/2012 dated 15.09.2012. 2. Ms. Harpinder Sandhu (Advocate) on behalf of the appellant argued that appellant is sending Caustic Potash Flakes for job work to two job workers namely M/s. Atlas Pallet Industries and M/s. Vinayak Chemicals for conversion into Potash Pallets. That during conversion of Caustic Potash Flakes into Potash Pallets there is a processing loss of around 10% which is not received .....

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f 10%. With respect to imposition of penalty, it was argued by the Advocate appearing on behalf of the appellant that the inputs were cleared for job work under challans and everything was within the knowledge of the department, therefore, penalty cannot be imposed under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 3. Shri Lalatendu Patra (AR) appearing on behalf of the Revenue argued that appellant is sending Caustic Potash Flakes to two jo .....

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o strongly argued by the learned AR that no documentary proof such as Chartered Engineer s certificate or any Scientific literature has been produced by the appellant to suggest that there is a processing loss of 10% when Caustic Potash Flakes are converted into Caustic Potash Pallets. On the imposition of penalties, it was argued that the case was detected during the course of audit and penalty has been correctly upheld by the first appellate authority. 4. Heard both sides and perused the case .....

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Vinayak Chemicals, a processing loss of 10% is claimed in the yield. Appellant has relied upon the case law of Voltmap Transformers Limited vs. CCE, Vadodara (supra), passed by this Bench wherein it is held that 2% waste and scrap generated at the job worker s premises will not result into denial of CENVAT credit. It is observed from the case law relied upon by the appellant that there was no dispute regarding generation of waste and scrap in that case before CESTAT. In the present case, the pro .....

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