9911796707
TMI Blog2016 (12) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... horized Representative (DR) - for the Respondent. ORDER As per facts on record appellant is engaged in the manufacture of cement, which also requires coal to attain the high temperature required in the manufacture of the cement. The appellant is availing credit of the taxes paid on the coal as also on various services utilized by them for bringing the coal in their factory. 2. As coal use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al beneficiation rate per M.T. to the noticee has been made. He accordingly observed that the difference between quantity of raw coal and quantity received after beneficiation/washing is not on account of processing loss alone and quantum of Cenvat credit relatable to such quantity is not allowed to the noticee. He accordingly confirmed the demand. Hence, the present appeal. 5. After heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
