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TMI Blog2019 (4) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... as no process can be undertaken on 100% conversion basis. If the resultant product has to meet the standard specification, the quantity loss invisibly could not be said to have been removed from the premises in terms of Rule 4(5)(a) of the Rules rendering its invocation erroneous on the facts of the present case. Allegation and demand to the contrary is articulated in the impugned order and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Shri P. K. Choudhary : This is an appeal filed by the appellant against the Order-in-Appeal No.75/HAL/CE/2017-18 dated 14.12.2017. 2. The facts of the case in brief are that the appellant is a manufacturer of spare parts for the cement manufacturing industry classifiable under Chapter 84 of the First Schedule to the Central Excise Tariff Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. On appeal, the ld. Commissioner (Appeals) rejected the appeal. Hence the present appeal before the Tribunal. 3. The ld. Advocate appearing on behalf of the appellant, submits that the process loss of 2-3% suffered is inevitable in the course of manufacture, particularly, where inputs such as, M.S. Rounds a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities below. 5. Heard both sides and perused the appeal records. 6. I find that it is there will be certain conversion loss as no process can be undertaken on 100% conversion basis. If the resultant product has to meet the standard specification, the quantity loss invisibly could not be said to have been removed from the premises in terms of Rule 4(5)(a) of the Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand falls outside the extended period of limitation of five years. Since I am allowing the appeal on merit, I am not going into the aspect of limitation. 7. In view of the above discussions, the impugned orders are set aside and the appeal filed by the appellant is allowed. (Operative part of the order was pronounced in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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