TMI Blog2019 (3) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods returned after some intermediate treatment/process like galvanisation that may exhaust some of the inputs sent out. It expands the meaning of inputs to the intermediate goods that include, as embedded, attached or consumed, the inputs that are exhausted in the process of manufacturing the intermediate goods. Thus, the zinc, furnace oil or nickel exhausted in the process of galvanising need not be physically returned. If the galvanized structures are returned that will be sufficient compliance of section 143(1)(a) of the GST Act. - Case Number 05 of 2019 Order Number 49/WBAAR/2018-19 - - - Dated:- 28-3-2019 - SHRI SYDNEY D SILVA, AND SHRI PARTHASARATHI DEY, MEMBER Applicant s representative heard Ranjay Nayak, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act. 1.2 The Applicant declares that the issue raised in the application is not pending nor decided in any proceedings under any provisions of the GST Act. The officer concerned from the revenue has raised no objection to the admissibility of the Application. The Application is, therefore, admitted. 2. Submissions of the Applicant 2.1 In his written submission the Applicant elaborates on the proportion in which zinc, nickel and furnace oil are consumed in the galvanizing process, and reiterates what has been stated in the Application. 3. Observations Findings of the Authority 3.1 Job work is defined under section 2(68) of the GST Act as any treatment or process undertaken by a person on goods belonging to ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the job-worker has actually been exhausted in the process is a question of evidence and records. The issue this Authority decides is, however, limited to whether the goods that are not returned physically as inputs , being consumed in the process of galvanising, should be treated as supply in terms of section 143(3) of the GST Act. 3.4 In Rahee Infratech Ltd [2016 (339) ELT 293 Tri Kolkata)] CESTAT = 2015 (12) TMI 1563 - CESTAT KOLKATA , Kolkata Bench decided a similar question in the context of Cenvat credit. The appeal was filed against the order of the Revenue, refusing to allow Cenvat credit on the zinc sent to the job-worker for galvanising on the ground that the said zinc had not been returned along with the galvanised stee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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