https://www.taxtmi.com/caselaws?id=760458 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit on duty for process loss during job work. The department contended duty was payable on quantities lost during processing. The Tribunal relied on its earlier decision in the appellant's case, holding that 2% loss due to waste and scrap was reasonable and not disputed by Revenue. No evidence existed of clandestine removal of waste/scrap, and Rule 4(5)(a) of CENVAT Credit Rules, 2004 contained no binding clause requiring credit reversal for input losses from waste generation. The impugned order was set aside. en-us Fri, 18 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760458 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit on duty for process loss during job work. The department contended duty was payable on quantities lost during processing. The Tribunal relied on its earlier decision in the appellant's case, holding that 2% loss due to waste and scrap was reasonable and not disputed by Revenue. No evidence existed of clandestine removal of waste/scrap, and Rule 4(5)(a) of CENVAT Credit Rules, 2004 contained no binding clause requiring credit reversal for input losses from waste generation. The impugned order was set aside. Case-Laws Central Excise Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760458