TMI Blog2016 (12) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical issue was considered by the Tribunal in the case of M/s Real Ispat & Power Ltd. vs. CCE, Raipur [2016 (4) TMI 327 - CESTAT NEW DELHI], the entire credit was held as admissible, irrespective of the wastage having occurred at the end of the coal washery. Further Tribunal in the case of Seven Star Steels Ltd. vs. CCE, CUS & ST, BBSR - II [2013 (5) TMI 119 - CESTAT KOLKATA] has held that the fact of loss of Iron Ore during the process of screening, when screening process is a part of the manufacturing process, cannot result in denial of part amount of Cenvat credit. The appellants have also contended that the washing process can be undertaken by them in their own factory, in which case the entire credit would be available to them. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain impurities are removed, which result in normal loss of quantity of the coal. However, the job worker that is the washery is paid processing fee called beneficiation charges on the quantity of raw coal washed. The wash coal received by the appellant is, therefore, less than raw coal sent to the washeries. Invoices are raised by the washeries on the basis of the raw coal sent to them and service tax is being paid on the entire value. 4. The appellants were issued a show cause notice proposing denial of proportionate credit of service tax paid on the services provided by the washeries on the ground that the full quantity of raw coal does not stand received by them and as such the service tax of only that quantity of washed coal whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Power Ltd. vs. CCE, Raipur vide final order No. A/50092/2016 - SM (BR) dated 22/01/2016, the entire credit was held as admissible, irrespective of the wastage having occurred at the end of the coal washery. Further Tribunal in the case of Seven Star Steels Ltd. vs. CCE, CUS ST, BBSR - II reported in 2013 (30) S.T.R. 532 (Tri. - Kolkata) has held that the fact of loss of Iron Ore during the process of screening, when screening process is a part of the manufacturing process, cannot result in denial of part amount of Cenvat credit. The appellants have also contended that the washing process can be undertaken by them in their own factory, in which case the entire credit would be available to them. As such, I find no justifiable r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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