2015 (10) TMI 137

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..... the job worker, in full, within 180 days of the process taken on by the job worker. 2. The facts of the case are that the appellant is engaged in a manufacturing of metallic stearates, zinc oxide, etc. For their activity, they have procured Led Ore/ Led Concentrate, the same is being sent to the job worker and after process of job work, they received the goods as led metallic zinc as the appellant did not receive the quantity of inputs sent to the job worker as the quantity received by the job worker is not the same. Therefore, by invoking Rule 4 (v) (a) of the CENVAT Credit Rules, 2004, wherein the appellant is required to reverse the CENVAT Credit attributable to the inputs which have not received after job work within 180 days of sendi .....

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..... it Rules, 2004, the inputs which sent to the job worker and have not received within 180 days thereof. Appellant is required to reverse the CENVAT Credit. This is the clear mandate of the CENVAT Credit Rules, 2004, therefore, whatever, received by the appellant, they are required to reverse the CENVAT Credit thereof. 7. She further submits that the case was relied by the ld. counsel for the appellant are not at all relevant to the facts of this case. Therefore, same are not applicable. 8. Heard both the parties and considered submissions. 9. The short issue to be decided by me in this case is that whether the appellant is entitled to take CENVAT Credit on the inputs which has lost during the process of manufacturing at the end of job wor .....

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..... rred in the hands of the job worker. There is nothing on record to show that any test has been carried out by laboratory recognized by law. Therefore, I hold that no Cenvat Credit is required to be disallowed as the difference between the quantity of lead concentrate sent and received back from the job worker after processing i. e. extraction of lead is consisting of manufacturing losses which has no commercial value, being not good not chargeable to excise duty." 10. Further, I find that if whole of the inputs have been used for manufacturing and there is a process loss, same is required to be allowed. The Revenue has not contraverted, this contention with any supporting evidence that in the process of manufacturing of goods, there is no .....

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