9911796707
TMI Blog2002 (8) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ls against the order dated 15-6-2001 passed by the Commissioner (Appeals), Central Excise, Ghaziabad. The issue in both the appeals relates to admissibility of Modvat credit on the losses generated at the end of the job worker to whom the inputs were sent for processing under Rule 57F of the Central Excise Rules. 2. Briefly stated the facts of the case are that the appellants are manufacturers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ob workers out of the said quantity and the rest claimed as burning or melting loss @ 7.5% where 177.500 kgs. not received by them. Pursuant to the show cause notices dated 15-4-97, 1-7-96 and 17-12-96, they were asked to show cause as to why the irregular Modvat credit to the tune of Rs. 15,511/- Rs. 28,693/- along with due interest be not demanded and recovered from them under Rule 57-I of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e inputs or at the premises of the job worker to whom the inputs as such had been sent for processing for the manufacture either parts of final products or semi finished goods; that during the processing of a product at the job workers premises cultivation of wastage dependent upon the nature of inputs either liquid or in solid form and Rule 57B duly covered wastage whether visible or invisible. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd he has reiterated the findings of the learned Commissioner (Appeals) and he also relied on the decision in the case of Rajiv Co. reported in 1995 (80) E.L.T. page 429 wherein this Tribunal has considered the loss of oxygen gas during filling of compressed oxygen in cylinders and has held that the loss does not fall within the purview of Rule 57D and, therefore, the Department was right in dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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