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TMI Blog2009 (6) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. These applications are towards waiver of pre-deposit of duty of Rs. 1,70,572/- along with interest and equivalent amount of penalty. 2. Brief facts of the case are that the applicants are engaged in manufacture of excisable goods namely electrical fans and parts and accessories etc. 3. During the course of arguments it was found that the assessee sends inputs/pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules, 2004, the Cenvat Credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, reconditioning (or for the manufacture of intermediate goods necessary for the manufacture of final products) or any other purpose, and it is established from the records, challans or memo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eventually recovered the cost of the material as not used in the job work activity, hence to be considered as not received back at the end of job worker and was required to be reversed. 6. On perusal of the show cause notice it reveals that the allegations against the applicants is (a) inputs lost on account of excessive consumption and (b) the material has not used in on job work activity. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. CCE, Mumbai-III - 2006 (194) E.L.T. 39 (Tri. - Mum.) wherein it was held that instead of getting 95% yield the appellants may receive goods to the tune of 94.5% or so. It is the accumulated shortages which are ultimately taken note of by the appellants and as a part of the contract between the appellant and job worker, job charges are reduced to that effect, for which purpose the debit notes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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