2005 (6) TMI 515

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..... [Order]. - Duty of Rs. 95,822/- has been confirmed against the appellant by denying them the Modvat credit on the ground that they had sent 1996.295 Metric tons of Modvatable raw material to their job worker for manufacture of inserts and have received back only 1796.666 Metric tons of inserts from their job worker. Revenue s contention is that as per the records maintained by the job wo .....

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..... ow that the burning loss at the job worker end was less than 10%. Tribunal in the case of West Metals Caps Ltd. v. CC. Ahmedabad reported in 2004 (170) E.L.T. 451 (T) = 2004 (64) R.L.T. 831 (CESTAT-Mum) has held that mere claim of higher burning loss does not lead to inevitable conclusion of clandestine removal. The circular No. 267/136/87-CX.8, dated 15-1-1988 issued by the Board is also to the e .....

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