TMI Blog2016 (8) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... nversion of PVC resin into PVC compound has been claimed - Held that:- the observation of excess process loss is supported by testing of a few samples of finished products. There is no justification for taking such percentage across the board for all products in the light of the contention of the appellant that they manufacture different types of goods and the process loss may vary depending upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a manufacturer of electric wire and cables falling under sub-heading 8544.90 of the Central Excise tariff. The appellant availed cenvat credit on raw materials such as aluminium rods, PVC resin copper etc. All these materials are sent out to the premises of job worker for conversion into aluminium wire and PVC compound. In the original proceedings, demand was raised as a result of objection raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has assailed this demand on the following main grounds: i) There is no evidence to suggest that the appellants have manufactured goods only in accordance with the sample drawn. ii) The in-process material lying at various stages of manufacture has not been taken into consideration. iii) There is no evidence to confirm excess consumption of raw material. There is also no evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case shows that the observation of excess process loss is supported by testing of a few samples of finished products. There is no justification for taking such percentage across the board for all products in the light of the contention of the appellant that they manufacture different types of goods and the process loss may vary depending upon the design of the product and even the reasons. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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