https://www.taxtmi.com/caselaws?id=54963 Modvat credit need not be reversed for processing at a job worker's premises when the alleged loss consists only of burr, dust, sweeping residue or other non-identifiable and invisible loss. The Tribunal held that reversal is justified only if the revenue proves that identifiable waste and scrap actually emerged from the process. On the material before it, no such proof was shown, so the demand and penalty were unsustainable and relief was granted to the assessee. en-us Thu, 14 Jul 2005 00:00:00 +0530 Sat, 23 Oct 2010 09:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54963 Modvat credit need not be reversed for processing at a job worker's premises when the alleged loss consists only of burr, dust, sweeping residue or other non-identifiable and invisible loss. The Tribunal held that reversal is justified only if the revenue proves that identifiable waste and scrap actually emerged from the process. On the material before it, no such proof was shown, so the demand and penalty were unsustainable and relief was granted to the assessee. Case-Laws Central Excise Thu, 14 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54963