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TMI Blog2017 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... either by the appellant or by the job worker. The demand on 16% process loss is on the basis of assumption and presumption - The appellant had produced Chartered Engineer certificate wherein it was certified that the process loss in the job work from 16% to 27% - the demand cannot be confirmed - appeal allowed - decided in favor of appellant. - E/3708/03-Mum - A/94185/16/EB - Dated:- 2-12-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Commissioner (Appeals) which was rejected, therefore the appellant is before us. 2. Shri S.P. Sheth, Learned Counsel for the appellant submits that the process of job work involved, machining of the rough steel volve, machining etc. which generates substantive quantity of waste and dust which is not recoverable, therefore return of such irrecoverable waste by the job worker is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur - 2016 (335) ELT 325 (Tri.-Del.) (iii) Voltamp Transformers Ltd. Vs. Commissioner of Central Excise, Vadodara-II - 2015 (329) ELT 380 (Tri.-Ahmd.) (iv) Tata Motors Ltd. Vs. Commissioner of Central Excise, JSR - 2011 (264) ELT 385 (Tri.-Kolkata) (v) Rollex Electro Products P. Ltd. Vs. Commissioner of Central Excise, Delhi-II - 2016 (338) ELT 736 (Tri.-Del.) 3. On the other han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d presumption, therefore the same cannot sustain. The appellant had produced Chartered Engineer certificate wherein it was certified that the process loss in the job work from 16% to 27%. The Revenue could not produce any contrary evidence to discard claim of the appellant. It is not a department case that the 16% is not a process loss but either it is a physical scrap or removal of inputs as such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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