2002 (8) TMI 610

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....B.C. Mahey, JDR, for the Respondent. [Order]. - These are two appeals against the order dated 15-6-2001 passed by the Commissioner (Appeals), Central Excise, Ghaziabad. The issue in both the appeals relates to admissibility of Modvat credit on the losses generated at the end of the job worker to whom the inputs were sent for processing under Rule 57F of the Central Excise Rules. 2. B....

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....nium ingots and received processed fan parts weighing 21925.3 kgs. from their job workers out of the said quantity and the rest claimed as burning or melting loss @ 7.5% where 177.500 kgs. not received by them. Pursuant to the show cause notices dated 15-4-97, 1-7-96 and 17-12-96, they were asked to show cause as to why the irregular Modvat credit to the tune of Rs. 15,511/- & Rs. 28,693/- along w....

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....when the same had undergone some process either at the premises of the receiver of the inputs or at the premises of the job worker to whom the inputs as such had been sent for processing for the manufacture either parts of final products or semi finished goods; that during the processing of a product at the job workers premises cultivation of wastage dependent upon the nature of inputs either liqu....

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....r bearings. 4. Shri B.C. Mahay, learned JDR has appeared on behalf of the Revenue and he has reiterated the findings of the learned Commissioner (Appeals) and he also relied on the decision in the case of Rajiv & Co. reported in 1995 (80) E.L.T. page 429 wherein this Tribunal has considered the loss of oxygen gas during filling of compressed oxygen in cylinders and has held that the loss d....