2012 (12) TMI 927

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..... sh Pellets on which credit has been taken for conversion into Potash Pellets on job work basis to two job-workers. One of the job-workers returned 100% of the material sent, whereas the second job-worker returned only 90%. On the ground that second job-worker also should have returned 100% of the inputs sent to him as finished goods and in absence of such Cenvat credit taken on the quantity not so .....

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..... and without any verification just because one of the job-workers choose to return 100%, proceedings could not have been initiated and culminated into the demand of penalty. 3. The ld. AR would submit that the very fact that the claim of 10% loss of one of the job-workers shows that process loss cannot be genuine. Further difference in job-work charges also shows that the second job-worker also co .....

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..... the decision of the Tribunal which clearly is in appellant's favour I have to hold that the appellants have made out a prima-facie case for waiver of pre-deposit of all dues. Accordingly requirement of pre-deposit of all the dues is waived and stay against recovery of the same is granted during the pendency of appeal. (Dictated and pronounced in Court)
Case laws, Decisions, Judgements, Order .....

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