Cenvat credit cannot be denied on credit attributed to wastage arising during the course of manufacture

Lanxess India Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Admittedly the appellant has sent the inputs chemicals for job work in the water base. The entire processed goods have been returned within 180 days. The remaining quantity was subsequently returned back though after 180 days but the same was in the form of wastage. In fact the job worker is not required to return the wastage material which is predominantly the contaminated water therefore, it cannot be said that the appellant has not received back the processed

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