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M/s Rollex Electro Products Pvt. Ltd. Versus CCE, Delhi - II

2016 (8) TMI 885 - CESTAT NEW DELHI

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 worke .....

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rd 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. There is nothing on record to substantiate .....

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- 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. PADMANABHA .....

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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 compoun .....

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tand 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 ra .....

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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 ha .....

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s also no evidence on record with regard to any clandestine removal of finished products. Accordingly, they have submitted that the confirmation of demand against the appellant is unjustified and arbitrary. 3. Ld. Counsel for the appellant reiterated .....

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entral Excise Rules. Once such credit has been taken 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 pr .....

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