2017 (11) TMI 1382

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..... he process has become waste - the inputs which gone to the waste and scrap generated at the job worker’s end, the appellant is not required to reverse Cenvat credit - appeal allowed - decided in favor of appellant. - E/60510/2017-SM - A/61858/2017-SM[BR] - Dated:- 18-9-2017 - Mr. Ashok Jindal, Member (Judicial) Ms. Krati Somani, Advocate for the Appellant(s) Shri G.M. Sharma, A.R. for .....

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..... credit on the inputs received from the job-workers, was denied. Aggrieved from the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the job workers processing the castings for manufacturing of refrigerating equipments and in that process, certain losses has arisen and therefore, the inputs lost in the process have not been received back. To that effect, the .....

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..... . I find that in this case, it is not disputed by both sides that at the job worker s end there is process loss. To this effect, job workers have issued a certificate certifying that inputs lost during the process has become waste. Therefore, the appellant has received short inputs which were sent to the job workers for job work. In that circumstance, the inputs which gone to the waste and scrap g .....

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