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2010 (7) TMI 133 - HC - Central ExciseJob work – Records – Evidence of sending of goods on job work - . A show cause notice dated 27th March, 2000 was issued to the appellant alleging therein that 1,07,925 kg of polystyrene shown to have been removed by the appellant to its job workers namely M/s Novice Polymers, was not actual so cleared and that, consequently, the appellant had availed Rs. 9,31,500/- thereon plus interest and penalty – Held that: - , it is a matter of record that the appellant had never filed any document in support of this plea either before the Additional Commissioner or before the Commissioner (Appeals). It is for the first time that the appellant wanted to file these documents before the Tribunal. The Tribunal, in these circumstances, rightly rejected the prayer of the appellant and held that there was no evidence on record that the goods which were sent for job workers were received by manufacturer, the Modvat Credit was wrongly availed by the appellant. – Decided against the assessee
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