https://www.taxtmi.com/caselaws?id=344153 Excise duty was found not payable on invisible process loss arising during job work on semi-processed inputs. The permission condition requiring duty on loss during transit or manufacture was read as applying to identifiable or insurable loss, not to normal invisible loss occurring in processing. The Tribunal also noted that the issue had already been settled in the assessee's own case for earlier and later periods, and those orders had been accepted by the department. On that basis, the demand, interest, and penalty raised in relation to such invisible process loss were treated as unsustainable. en-us Tue, 06 Jun 2017 00:00:00 +0530 Fri, 18 Aug 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344153 Excise duty was found not payable on invisible process loss arising during job work on semi-processed inputs. The permission condition requiring duty on loss during transit or manufacture was read as applying to identifiable or insurable loss, not to normal invisible loss occurring in processing. The Tribunal also noted that the issue had already been settled in the assessee's own case for earlier and later periods, and those orders had been accepted by the department. On that basis, the demand, interest, and penalty raised in relation to such invisible process loss were treated as unsustainable. Case-Laws Central Excise Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344153