https://www.taxtmi.com/caselaws?id=267178 Cenvat credit on coal sent for washing was held to be admissible on the full quantity received, including the portion lost as washery loss. Coal washing was treated as an indispensable step for use in sponge iron manufacture, and the loss at the job worker's end was regarded as inevitable wastage beyond the assessee's control. Relying on earlier Tribunal decisions and the Board's circular, the position stated is that credit cannot be denied merely because inputs suffer waste or invisible loss during the manufacturing process, so disallowance of credit on the lost quantity was unjustified. en-us Wed, 07 Oct 2015 00:00:00 +0530 Sat, 31 Oct 2015 09:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267178 Cenvat credit on coal sent for washing was held to be admissible on the full quantity received, including the portion lost as washery loss. Coal washing was treated as an indispensable step for use in sponge iron manufacture, and the loss at the job worker's end was regarded as inevitable wastage beyond the assessee's control. Relying on earlier Tribunal decisions and the Board's circular, the position stated is that credit cannot be denied merely because inputs suffer waste or invisible loss during the manufacturing process, so disallowance of credit on the lost quantity was unjustified. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267178