https://www.taxtmi.com/caselaws?id=108620 Credit on aluminium ingots sent to a job worker could not be denied merely because material was lost during melting and casting at the job worker's premises. Rule 57D was applied on the basis that waste, refuse or by-products arising in the course of manufacture do not justify denial or variation of input credit, and the job worker's activities formed part of the manufacturing process. The contrary departmental authority was found unhelpful. However, the actual extent of permissible loss had not been examined, so the matter required remand for determination of the correct quantum of loss by the adjudicating authority. en-us Tue, 29 Jul 2003 00:00:00 +0530 Tue, 03 Apr 2012 10:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108620 Credit on aluminium ingots sent to a job worker could not be denied merely because material was lost during melting and casting at the job worker's premises. Rule 57D was applied on the basis that waste, refuse or by-products arising in the course of manufacture do not justify denial or variation of input credit, and the job worker's activities formed part of the manufacturing process. The contrary departmental authority was found unhelpful. However, the actual extent of permissible loss had not been examined, so the matter required remand for determination of the correct quantum of loss by the adjudicating authority. Case-Laws Central Excise Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108620