Appeal denied for Cenvat credit demand due to incomplete inputs. Process loss claim unsupported.

The tribunal dismissed the appeal regarding the demand of Cenvat credit, interest, and penalty due to non-receipt of full quantity of duty-free inputs from job workers. The appellant's argument of process loss was not supported by evidence, leading to the dismissal of the appeal. The tribunal found the appellant's reliance on Supreme Court decisions irrelevant and upheld the demand. The judgment was delivered on 19.04.2017 by Shri P. K. Choudhary, the Judicial Member.

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Issues:
Demand of Cenvat credit along with interest and penalty for non-receipt of full quantity of duty-free inputs sent to job workers during 2006-07 and 2007-08.

Analysis:
The appellant, engaged in manufacturing automobile and telecom tower components, appealed against the demand of Cenvat credit amounting to Rs. 1,27,182/- along with interest and penalty of an equal amount. The appellant contended that the shortfall in the quantity of inputs received from job workers was due to process loss. The appellant referred to a Supreme Court decision stating that manufacturing processes can lead to the loss of small quantities of raw materials. However, the appellant failed to provide evidence of processing loss or discharge of duty on waste and scrap to the lower authorities. The failure to inform about the incomplete receipt of job-worked material invoked an extended period of limitation. The tribunal noted the absence of evidence supporting the appellant's claim and found the cited case laws irrelevant to the present case.

In conclusion, the tribunal dismissed the appeal, citing the appellant's failure to produce evidence and the inapplicability of the case laws referenced. The judgment was pronounced on 19.04.2017 by Shri P. K. Choudhary, the Judicial Member handling the case.

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