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2016 (2) TMI 639 - CESTAT NEW DELHI

2016 (2) TMI 639 - CESTAT NEW DELHI - 2016 (337) E.L.T. 143 (Tri. - Del.) - Eligibility of credit on the full quantity of coal bought on payment of duty from coal mines - Department denied the credit attributable to the invisible losses that occur due to washing of the coal to make it fit for use - Held that:- There is no allegation in any proceedings that certain quantity of inputs have been diverted or contained in some other product that arose during the processing of the coal. The admitted f .....

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the Respondent : Shri M.R. Sharma, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The present appeal is against order dated 30/07/2014 of Commissioner (Appeals-I), Raipur. The appellants are engaged in the manufacture of Ferro Alloys liable to Central Excise duty. They buy coal from Coal Mines which are required to be washed to make them suitable for use in their manufacturing process. The coal purchased by the appellant are cleared from the mines on payment of duty and send direc .....

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he Assistant Commissioner granted such permission vide his letter dated 12/09/2012. While granting such permission, the Assistant Commissioner intimated that the credit shall be restricted to the actual quantity of coal received physically by the appellant in their premises. The appellants vide their letter dated 14/9/2012 requested for credit of full duty paid on coal and shortage, if any, is attributable to washing done by the job worker. Later, proceedings were initiated against the appellant .....

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an integral part of manufacture of their final product and the loss of about 3% in weight is attributable to washing. In other words the invisible loss which happens during washing cannot be held against the appellant for denying the credit. The learned Counsel submitted that during the impugned period out of total coal of 1,26,334 M.T., the Cenvat credit on 3,572 M.T. was sought to be denied on the ground that the said coal has not been put into use as required under Cenvat Credit Rules. This, .....

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