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TMI Blog2017 (8) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... o show that there is a diversion of input or generation of physical waste and scrap which was cleared clandestinely either by the appellant or by the job worker. Therefore, the demand on 16% process loss is on the basis of assumption and presumption, therefore the same cannot sustain - It is not a department’s case that the 16% is not a process loss but either it is a physical scrap or removal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Being aggrieved by the Order-in-Original the appellant filed appeal 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 recoverab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Ispat & Power Ltd. v. Commissioner of Central Excise & Customs, Raipur - 2016 (335) E.L.T. 325 (Tri.-Del.) (iii) Voltamp Transformers Ltd. v. Commissioner of Central Excise, Vadodara-II - 2015 (329) E.L.T. 380 (Tri.-Ahmd.) (iv) Tata Motors Ltd. v. Commissioner of Central Excise, JSR - 2011 (264) E.L.T. 385 (Tri.-Kolkata) (v) Rollex Electro Products P. Ltd. v. Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the demand on 16% process loss is on the basis of assumption and presumption, therefore the same cannot sustain. The appellant had produced Chartered Engineer's 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's case that the 16% is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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