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TMI Blog2016 (2) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings that certain quantity of inputs have been diverted or contained in some other product that arose during the processing of the coal. The admitted fact is that the 3% loss is solely attributable to washing. Considering the above factual position, find no ground to restrict the Cenvat credit when the appellants bought and paid for the quantities of coal cleared from the coal mines. Thus fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y - job worker for washing the coal to make it fit for further use. During such washing an irrecoverable weight loss of about 3% occurs. The appellants are buying coal and are getting invoice with duty paid details on a monthly basis. Since the documents covering the transport in individual trucks was not duty paid documents, the appellants requested the Department to permit them to take Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, the Commissioner (Appeals) upheld the said order. Aggrieved, the appellant is before the Tribunal. 2. The learned Council for the appellant submitted that full quantity of coal they purchased from the coal company is rightly entitled for credit. Washing of such coal is necessarily an integral part of manufacture of their final product and the loss of about 3% in weight is attributable to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2002 (149) E.L.T. 745 (Tri. - Kolkata) and Board Circular No. 267/136/87-CX.8 dated 15/01/1988 and instructions contained in para 3.7 of Central Excise Manual. 3. The learned AR reiterated the findings of the lower Authorities and submitted that the appellants did not follow the procedure stipulated for movement of goods to the job worker in terms of Notification 214/86-CE dated 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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