2013 (2) TMI 337

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....r Heading No.8504 of Central Excise Tariff Act, 1985. They are also availing CENVAT Credit under CENVAT Credit Rules, 2004. During the course of audit of the records of the appellants, it was noticed that the appellants are sending Cenvatable inputs for further process on job work basis to various job workers. The appellants are sending copper goods for job working to M/s Indian Smelting and are not receiving the same quantity of goods which were sent for job work. On being asked by the auditors, the appellants replied that there is a melting loss/ process loss of 5% during job work. Hence, due to melting loss, the appellants have received lesser quantity of copper to the extent of 5% of the total quantity of goods viz. copper which was rec....

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.... strip/wire from the job worker and the work which is undertaken by the job worker is melting of copper cathode in the furnace and there was a loss. It is his submission that that both the lower authorities have recorded that there is no dispute regarding the loss of copper during melting process at job worker s end. He would submit that the Tribunal in the case of Bharat Radiators Ltd 2002 (148) ELT 1101, Vema Metal & Conductors Ltd 2007 (213) ELT 719 (Tri-Del.), Tata Motors Ltd 2011 (264) ELT 385 (Tri-Kolkata) have held that there cannot be demand of CENVAT Credit in respect of process loss at the end of job worker.   5. He would also draw my attention to the judgment of Hon'ble High Court of Gujarat in the case of CMC (India) 201....