TaxTMI 
TaxTMI 
2016 (12) TMI 720
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.... appellant. Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. ORDER As per facts on record appellant is engaged in the manufacture of cement, which also requires coal to attain the high temperature required in the manufacture of the cement. The appellant is availing credit of the taxes paid on the coal as also on various services utilized by them for bringing the coal....
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....rmal loss of quantity of the coal. However, the job worker that is the washery is paid processing fee called beneficiation charges on the quantity of raw coal washed. The wash coal received by the appellant is, therefore, less than raw coal sent to the washeries. Invoices are raised by the washeries on the basis of the raw coal sent to them and service tax is being paid on the entire value. 4.&....
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....e job worker, provision for rebate in the actual beneficiation rate per M.T. to the noticee has been made. He accordingly observed that the difference between quantity of raw coal and quantity received after beneficiation/washing is not on account of processing loss alone and quantum of Cenvat credit relatable to such quantity is not allowed to the noticee. He accordingly confirmed the demand. ....
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....d of the coal washery. Further Tribunal in the case of Seven Star Steels Ltd. vs. CCE, CUS & ST, BBSR - II reported in 2013 (30) S.T.R. 532 (Tri. - Kolkata) has held that the fact of loss of Iron Ore during the process of screening, when screening process is a part of the manufacturing process, cannot result in denial of part amount of Cenvat credit. The appellants have also contended that the ....