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2016 (8) TMI 885 - CESTAT NEW DELHI

2016 (8) TMI 885 - CESTAT NEW DELHI - 2016 (338) E.L.T. 736 (Tri. - Del.) - Modvat credit - Job-work - raw materials sent out to the premises of job worker for conversion into aluminium wire and PVC compound - suppression of exact quantity of input used - an unreasonable amount of invisible loss at the hands of the job worker while conversion 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 p .....

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. - Decided in favour of appellant - Excise Appeal No. 212 of 2007 -Ex (DB) - Final Order No. 52076 / 2016 - Dated:- 6-6-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. V. PADMANABHAN, MEMBER (TECHNICAL) For the Petitioner : Shri 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 appell .....

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alling ₹ 9338/- were raised which have not been challenged and hence stand confirmed. The serious challenge is against demand of ₹ 127934/- on the inadmissible modvat credit raised on the allegation of suppression of the exact quantity of input used. This figure has been worked out on the basis of input-output ratio arrived at by testing some samples of the products manufactured by the appellant. It has been held that in the impugned order an unreasonable amount of invisible loss at .....

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