2017 (9) TMI 1313

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..... at: - the appellant failed to produce any evidence before the lower authorities in respect of the processing loss and/or the duty was discharged on waste and scrap. It is noted that the appellant had not informed that they were not receiving the entire quantity of the job-worked material and therefore, extended period of limitation would be invoked - demand upheld - appeal dismissed - decided agai .....

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..... inputs to job workers, but the full quantity was not received back in violation of Rule 4(5) (a) of the Cenvat Credit Rules, 2004. The appellant contended that it is a case of process loss. The Ld. Counsel on behalf of the appellant drew the attention of the Bench to the process flow chart. He also referred to the decision of Hon ble Supreme Court in the case of UOI Vs. Indian Aluminum Corporati .....

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