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Mangal Sponge & Steel Private Limited Versus C.C.E., & S.T., Raipur

2015 (10) TMI 2452 - CESTAT NEW DELHI

Disallowance of CENVAT Credit - credit on the quantity of input/coal which was short due to washing of coal in Coal Washery - Held that:- Washing of coal is an indispensable process for using the coal in the manufacture of Sponge Iron. The objection raised is that only lesser quantity of coal after wash is received in the factory and proportionate credit on such loss cannot be allowed to the appellant. The loss of coal during the process of washing is inevitable and the shortage caused is not in .....

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Radiators Ltd case (2002 (3) TMI 685 - CEGAT, MUMBAI) it was held that denial of credit on burning loss was not sustainable. Since the issue stands settled by the above judgments, following the dictum laid in the above judgments I hold that the denial of credit is unjustified. - Decided in favour of assessee. - Appeal No. E/56010/2014-EX(SM) - Final Order No. 53101/2015 - Dated:- 7-10-2015 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) For the Appellant : Shri A.K. Mishra, Advocate For the .....

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ot being directly usable in the manufacture of Sponge Iron, is sent for washing on job work basis. During the process of washing a weight loss of approximately 3% occurs due to removal of impurities like sand & other waste material. The balance quantity of coal is received in the factory and used for manufacture of Sponge Iron. Appellant claimed credit on coal being an input on full quantity on the basis of invoice issued by SECL. Department entertained the view that, the quantity of coal wh .....

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use in manufacture of finished product. That credit is not admissible on the quantity of 2,182,910 MT which was short after job work of washing. The adjudication finalized in the Order-in-Original which dropped the proceedings. The Department preferred appeal and the Commissioner (Appeals) vide above impugned order allowed the appeal disallowing the credit. Hence this appeal. 3. It is not disputed that washing of coal is an indispensable process for using the coal in the manufacture of Sponge I .....

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