https://www.taxtmi.com/caselaws?id=178291 The Tribunal allowed the appeal in a case involving a dispute over the denial of CENVAT credit for excess material consumption by a job worker. The appellants, engaged in manufacturing electrical fans, argued that the excess consumption was due to technical factors and efficiency measures. Relying on the Galaxy Surfactants Ltd. case, the Tribunal held that excess utilization does not justify credit denial if not related to less yield in the final product. Consequently, the impugned order confirming the demand was set aside, and the appeal was allowed. en-us Thu, 10 Jun 2010 00:00:00 +0530 Mon, 01 Feb 2016 17:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178291 The Tribunal allowed the appeal in a case involving a dispute over the denial of CENVAT credit for excess material consumption by a job worker. The appellants, engaged in manufacturing electrical fans, argued that the excess consumption was due to technical factors and efficiency measures. Relying on the Galaxy Surfactants Ltd. case, the Tribunal held that excess utilization does not justify credit denial if not related to less yield in the final product. Consequently, the impugned order confirming the demand was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 10 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178291