2018 (5) TMI 968

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.... KSH International Pvt. Ltd., Taloja. He pointed out that the respondents were sending bare copper wire rods for job work under job-work challans issued under Notification No. 214/86 dated 25.3.1986/Ru1e 4(5) of the CENVAT Credit Rules, 2002/2004. The job-work was for the purpose of converting the said bare copper wire rods into paper insulated copper conductors of various sizes. He pointed out that the job-worker namely, KSH International was accounting for the scrap generated during the process of job work in their RG-I and the same was cleared on payment of duty. He argued that the Commissioner has dropped the demand raised on the shortages of the material received by M/s Bharat Bijlee after job-work on the ground that the job-worker nam....

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....ss in the shape of end cutting etc. and therefore, will be a loss in the process. He further argued that Commissioner had relied on the decision of Tribunal in the following cases:- (a) International Tobacco Company Ltd Vs. Commissioner of Central Excise, Ghaziabad -2004 (165) ELT 314 (T) (b) Preetam Enterprises Vs. Commissioner of Central Excise, Pune - 2004 (173) ELT 26 (T) (c) Rocket Engineering Corporation Pvt. Ltd. Vs. Commissioner of Central Excise, Pune- 2005 (191) ELT 483 (T). He has also relied on the facts that in the case of Rocket Engineering, the appeal filed by the Revenue against the Tribunal's order was dismissed by the Hon'ble Bombay High Court as reported in 2008 (223) ELT 347 (Born). 4. We have gone....