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TMI Blog2013 (2) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire goods back from the job workers. The said findings are in consonance with the law as has been laid down in Bharat Radiators Ltd (2002 (3) TMI 685 - CEGAT, MUMBAI), Vema Metal & Conductors Ltd (2007 (3) TMI 444 - CESTAT, NEW DELHI), Tata Motors Ltd (2010 (10) TMI 458 - CESTAT, KOLKATA). I find that the judgment of the Tribunal in the case of Tata Motors Ltd (supra) wherein held that the credit cannot be denied in respect of the process loss at the hand of job worker. In view of the above we find as the Revenue has not denied the fact that the quantity which was found short on account of processing hence the demand is not sustainable hence set aside. Also see CMC (India) [2010 (1) TMI 485 - GUJARAT HIGH COURT] - in favour of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covering Excise duty amounting to Rs. 8,91,653/- short paid by them during the year 2007-2008 and 2008-2009, for recovering interest at appropriate rate under Section 11AB of Central Excise Act, 1944, and also proposing imposition of penalty under Section 11AC of Central Excise Act, 1944. 2.2 The show cause notice was decided by the adjudicating authority vide the impugned order, wherein the adjudicating authority confirmed and ordered to recover the amount of Rs.8,91,653/- along with appropriate interest and also imposed penalty equal to the demand confirmed amounting to Rs.8,91,653/-. 3. Aggrieved by such an order of confirmation of demand, along with interest and imposition of penalty equal to the demand confirmed, an appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the inputs i.e. copper cathodes which were sent to job workers and inputs were received back which indicated that the job workers could clear 95% of the copper cathode which is in the form of final product like copper strips. 9. I find that there is no dispute regarding job worker is engaged in melting of copper cathode and after melting such copper cathode, the process of manufacturing includes making of copper strips. Admittedly, there is a loss which is approx. 5% of the quantity of goods sent to job workers. 10. I find that both the lower authorities have not accepted this fact and held that the provisions of Rule of 4(5)(a) of CENVAT Credit Rules envisages the receipt of entire goods back from the job workers. In my view, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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