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TMI Blog2015 (12) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... e process of galvanization on 31/7/2007 by the said job worker M/s. Standard Galvanizing, to whom the disputed quantity of zinc was also sent against challan No. 16 and 19. Also, on comparing the challan No. 12, 16 and 19, I find that the nature of process mentioned in challan No. 12 was Galvanizing only whereas in Challan Nos. 16 and 19 galvanizing into Steel Channels, Sleepers. Therefore, in my view the zinc that had been sent against Challan No. 16 and 19, after sending the 200 pcs. of steel channels, were exhausted in the process of galvanizing, as is evident from the endorsement recorded in the challan No. 12, while returning the 200 pcs. of steel channels after undertaking the process of galvanization. Therefore, the appellant could e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of zinc was sent to one M/s. Standard Galvanized for galvanization of 200 pcs. of steel channels, sleepers on 7/7/2007 and 17/7/2007. Further, he submits that the 200 Nos. Steel channel, sleepers were sent earlier against challan No. 12 on 20/6/2007 to the said job-worker. He submits that the entire 200 pcs. of steel channels, sleepers after galvanizing were returned on 31/7/2007. Since the quantity of zinc sent against challan Nos. 16 and 19, were exhausted in the process of galvanization, therefore, the said quantity could not be returned, along with the galvanized steel channels, sleepers. 4. Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He submits that the Ld. Commissioner(Appeals) rejected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 12 was Galvanizing only whereas in Challan Nos. 16 and 19 galvanizing into Steel Channels, Sleepers. Therefore, in my view the zinc that had been sent against Challan No. 16 and 19, after sending the 200 pcs. of steel channels, were exhausted in the process of galvanizing, as is evident from the endorsement recorded in the challan No. 12, while returning the 200 pcs. of steel channels after undertaking the process of galvanization. Therefore, the appellant could establish that the quantity of zinc sent for galvanization were duly exhausted in galvanizing 200 pcs. of steel channels. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law. Appeal allowed. (Operative part o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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