TaxTMI 
TaxTMI 
2010 (6) TMI 233
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....for the Respondent. [Order]. - M/s Castrol India Ltd. have filed this appeal along with stay application. 2. Today the stay application was listed for disposal but the learned DR took the preliminary objection that as per Section 35B(1) proviso (a) this appeal is not maintainable before this Tribunal. Accordingly, the preliminary objection has taken up for decision. 3. A show-cause notice was ....
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....his Tribunal and for the earlier periods, on the identical issue, this Tribunal has settled the issue in favour of the appellant, itself. To support this contention, he placed copy of decision in appellant's own case passed by this Tribunal, on identical issues for earlier periods. 6. Heard both sides. 7. To deciding the preliminary objection, I have to go through the provisions of section 35B(1....
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....; (c) …; The clause (a) of the first proviso is applicable to this case which covers the loss of goods. There is no dispute regarding the loss, the issue in this case is admissibility to Cenvat credit on differences between physical and book stock of inputs/duty on finished goods found short. This proviso covers the cases of loss of goods (a) where such loss occurs in transit from a fact....
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....(82) ELT 418(GOI) it was held that the case involving a dispute on losses arising during processing in a factory, it was held that cases relating to loss of goods in storage arising at factory or warehouse as well as losses arising during processing in a warehouse fall under proviso to section 35B. But the losses arising during processing in a factory do not fall under the jurisdiction of the Gove....