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TMI Blog2017 (10) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... ts or processed goods, the Cenvat credit taken up by the appellant cannot be denied - appeal allowed - decided in favor of appellant. - E/52886-52887/2016-SM - A/56765-56766/2017-SM[BR] - Dated:- 31-8-2017 - Mr. Ashok Jindal, Member (Judicial) Ms. Surbhi Sinha, Advocate - for the appellant Shri G.R. Singh, A.R. - for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned orders wherein the Cenvat credit on the short receipt goods from job worker has been denied to the appellant during the period June, 2008 to August, 2013. 2. The facts of the case are that the appellants sent certain inputs for processing to the job worker and after processing the processed goods have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only on account of process loss at the end of the job worker and there is no allegation that either the inputs have been diverted or the processed goods have been diverted. In the absence of those evidence, the Cenvat credit cannot be denied on the differential quantity of inputs and processed goods. The same view has been taken by this Tribunal in the case Real Ispat Power Ltd. (supra) has observed as under : 6. I find that the demand pertains to the period April, 2010 to January, 2012. The SCN was issued on the basis of audit observation that in nine cases of procurement of coal, the quantity was short received on account of the loss associated with the washing of coal in coal washery. The Revenue is of the view that si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng as apparent from the records of the appellant. This records and facts has not been disputed by the Revenue. I also find that the certificate issued by the Central Institute of Mining Fuel Research, Bilaspur Unit (Council of Scientific Industrial Research), Bilaspur (Chhattisgarh) working under Ministry of Science Technology, Govt. of India clarifies that there is positive correlation between percentage of ash reduction and loss of coal volume i.e. yield of washed coal and that on 1% of ash reduction in coal there is volume loss of approx. 2.5%. I also find that as per IEA Clean Coal Centre of International Energy Agency loss in coal washery accounts for 20-30% loss through the separation process for mineral matter from the coal. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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