2005 (7) TMI 275

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..... w material sent by the appellant for carrying out processing operations like de-burring, polishing, grinding, etc. Duty of Rs. 1,33,513/- for the period April 98 to March 2001 and of Rs. 41,872/- for the period February 97 to March 98 has been confirmed against them by disallowing the Modvat credit contained in the said waste and scrap, which has not come back to them from the job worker's factory .....

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..... f UIC Industries Ltd. v. Commissioner of Central Excise, Calcutta, reported in 2002 (149) E.L.T. 745 (Tribunal) = 2002 (48) RLT 972 (CEGAT-Kol.). 3. The authorities below has not accepted the appellant's stand and has held that since there is weight loss of the products, waste cannot be said to be invisible. As such, by observing that the difference in weight of the raw material and scrap and wa .....

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..... or sweeping, which arises at the job workers factory. In these circumstances, I am of the view that the ratio of the Tribunal's decision in the case of UIC Industries Ltd. (referred supra), is fully applicable. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellants. (Pronounced in Court on 14-7-2005) - - TaxTMI - TMITax - Central Exci .....

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