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TMI Blog2018 (8) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... nt ORDER The brief facts of the case are that the appellant is engaged in the manufacture of additives for Lubricating oil and are availing the facility of Cenvat credit on duty paid on inputs and capital goods and service tax paid on input services. They were issued Show cause notice for different period alleging that the cenvat credit taken on inputs which is not used in the manufacture of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble jurisdictional High Court in C.M.A.Nos.1122 to 1125 of 2017 dt.23/1/2018. 3. The Ld.AR, Sh.Arjun Raghavendar supported the findings in the impugned order. 4. Heard both sides. 5. The appellant has contended in the appeal as well as before the Hon'ble High Court that the loss/shortage was inevitable due to the nature of inputs, the process involved in the manufacture, when huge volume of mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m rate of 3% for raw materials. Further the appellant has not explained heavy losses on materials like acetic acid (24.37%), formic acid (14.26%), calcium chloride (9.5%). The contention of the appellant that these are storage losses has not been accepted by the Hon'ble High Court and their appeal has been dismissed. Following the decision in the appellants own case, I am of the view that the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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