2003 (6) TMI 144

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Member (T)]. - M/s. Hindustan Zinc Limited have filed the present appeal against the demand of duty by the Commissioner under the impugned Order. 2. Shri M.P. Devnath, learned Advocate, submitted that the Appellants manufacture non-ferrous metals and by-products; that they availed the Modvat Credit of duty paid on inputs under the provisions of Rule 57A of the Central Excise Rules, 1944; that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial is discharged and taken to the central plant where just before feeding the same into the plant it is re-weighed; that this is where handling loss/process loss comes about; that it is thus apparent the loss occurs during the process of manufacture and accordingly the credit cannot be denied. He relied upon the decision in the case of CCE, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd. - 2001....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned Order and emphasised that there is loss of inputs on account of negligence and non-efficiency of the Appellants and as such the benefit of Modvat Credit on the lost quantity should not be extended to them. 4. We have considered the submissions of both the sides. The Commissioner has confirmed the demand and imposed penalty on account of loss of inputs which is not covered by the pr....