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2013 (11) TMI 1077 - CESTAT CHENNAIClandestine removal of goods - Shortage of Poly Propylene Granules – Disallowance of credit – Held that:- The input contents 97.85% in finished goods was ascertained on the basis of the statement of the factory in charge of appellants - The appellants could not refute this fact by any evidence – Thus disallowance of credit is justified - Regarding demand of duty confirmed in respect of 23,711 kgs of PP materials/scrap, the Advocate was not able to produce any evidence for receipt of the processed materials – Thus, the quantity of 23,711 kgs of PP materials was not received, which was unaccounted clearance and the valuation of the goods was not raised before the adjudicating authority – Decided against Assessee.
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