2015 (10) TMI 2452

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....AR ORDER Per Sulekha Beevi C.S. The appellant is aggrieved by the impugned order which disallowed the credit on the quantity of input/coal which was short due to washing of coal in Coal Washery. 2. The appellant is engaged in manufacture of Sponge Iron and are also availing Cenvat credit on inputs and capital goods. The appellant received coal which is one of the inputs use in the manufacture ....

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....of washing. Accordingly a show cause notice was issued alleging that for the period from March 2011 to July 2013, the appellant had wrongly availed credit on 73,828.00 MT of coal, because the appellant had received only 71,645.09 MT of coal after process of washing for use in manufacture of finished product. That credit is not admissible on the quantity of 2,182,910 MT which was short after job wo....

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.... Vs. CCE 2011 (264) ELT 385 (Tri-Kolkatta) (ii) CCE Vs. Atul Fastners Ltd. 2002 (150) ELT 632 (Tri.-Del.) (iii) CCE Vs. Bharat Radiators Ltd. 2002 (148) ELT 1101 (Tri.-Mumbai) (iv) UIC Industries Ltd. Vs. CCE 2002 (149) ELT 745 (Tri.-Kolkatta) 5. Undeniably the quantity of 2,182,910 MT of coal was short due to washing loss which occurred at the job worker s end during the process of coal washi....