https://www.taxtmi.com/highlights?id=61533 CENVAT Credit - Chemicals sent to the job workers for carrying out further process - since the appellant has sent their chemicals in the water base during the process it is obvious that a certain quantity of the contaminated water shall be wasted therefore, the same is not capable of being returned by the job worker. Irrespective of the fact whether the same is liable to be returned or not there is no dispute that the non receipt of material is wastage and nothing else. It is settled that any wastage arising during the course of manufacture cenvat credit attributed to said wastage cannot be denied. - AT en-us Thu, 20 Jan 2022 10:47:55 +0530 Thu, 20 Jan 2022 10:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61533 CENVAT Credit - Chemicals sent to the job workers for carrying out further process - since the appellant has sent their chemicals in the water base during the process it is obvious that a certain quantity of the contaminated water shall be wasted therefore, the same is not capable of being returned by the job worker. Irrespective of the fact whether the same is liable to be returned or not there is no dispute that the non receipt of material is wastage and nothing else. It is settled that any wastage arising during the course of manufacture cenvat credit attributed to said wastage cannot be denied. - AT Highlights Central Excise Thu, 20 Jan 2022 10:47:55 +0530 https://www.taxtmi.com/highlights?id=61533