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TMI Blog2015 (10) TMI 2452X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of coal after wash is received in the factory and proportionate credit on such loss cannot be allowed to the appellant. The loss of coal during the process of washing is inevitable and the shortage caused is not in the hands of the appellant - Undeniably the quantity of 2,182,910 MT of coal was short due to washing loss which occurred at the job worker s end during the process of coal washing. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mishra, Advocate For the Respondent : Shri B.B. Sharma, AR ORDER Per Sulekha Beevi C.S. The appellant is aggrieved by the impugned order which disallowed the credit on the quantity of input/coal which was short due to washing of coal in Coal Washery. 2. The appellant is engaged in manufacture of Sponge Iron and are also availing Cenvat credit on inputs and capital goods. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not admissible on that quantity which is lost as waste during the process of washing. Accordingly a show cause notice was issued alleging that for the period from March 2011 to July 2013, the appellant had wrongly availed credit on 73,828.00 MT of coal, because the appellant had received only 71,645.09 MT of coal after process of washing for use in manufacture of finished product. That credit is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been considered and decided in the following judgments: (i) Tata Motors Ltd. Vs. CCE 2011 (264) ELT 385 (Tri-Kolkatta) (ii) CCE Vs. Atul Fastners Ltd. 2002 (150) ELT 632 (Tri.-Del.) (iii) CCE Vs. Bharat Radiators Ltd. 2002 (148) ELT 1101 (Tri.-Mumbai) (iv) UIC Industries Ltd. Vs. CCE 2002 (149) ELT 745 (Tri.-Kolkatta) 5. Undeniably the quantity of 2,182,910 MT of coal was short due ..... X X X X Extracts X X X X X X X X Extracts X X X X
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