2016 (8) TMI 885

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..... ri Naveen Mullick, Advocate For the Respondent : Shri Sanjay Jain, DR ORDER PER: V. PADMANABHAN: The present appeal is directed against the order of the Commissioner (Appeals), Delhi dated 29.09.2006, in which the original order dated 28.06.2002 was upheld. The appellant is a manufacturer of electric wire and cables falling under sub-heading 8544.90 of the Central Excise tariff. The appellan .....

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..... in the impugned order an unreasonable amount of invisible loss at the hands of the job worker while conversion of PVC resin into PVC compound has been claimed. This is to the extent of 4.71% (aluminium wire) and 6.35% (PVC) as against normal losses of about 1%. 2. The appellant has assailed this demand on the following main grounds: i) There is no evidence to suggest that the appellants have ma .....

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..... aken it is allowed to be utilised for payment of duty on the clearance of finished products/inputs. There is no provision in the said rules for restricting the credit taken for the reason that excess process loss has been claimed. A perusal of records of this case shows that the observation of excess process loss is supported by testing of a few samples of finished products. There is no justificat .....

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