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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 ..... Shri M.R. Sharma, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The present appeal is against order dated 30/07/2014 of Commissioner (Appeals-I), Raipur. The appellants are engaged in the manufacture of Ferro Alloys liable to Central Excise duty. They buy coal from Coal Mines which are required to be washed to make them suitable for use in their manufacturing process. The coal p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coal received physically by the appellant in their premises. The appellants vide their letter dated 14/9/2012 requested for credit of full duty paid on coal and shortage, if any, is attributable to washing done by the job worker. Later, proceedings were initiated against the appellant by issue of notice dated 29/4/2013. The case was adjudicated by the Original Authority vide order dated 30/4/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said coal has not been put into use as required under Cenvat Credit Rules. This, the Counsel submitted, is legally unsustainable. The show cause notice itself is substantially time barred, except for two months. There is no suppression on their part as is evident from the communications sent by them disclosing all details, while seeking permission to take credit on monthly invoices. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... occur due to washing of the coal to make it fit for use. There is no allegation in any proceedings 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, I find no ground to restrict the Cenvat credit when the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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