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2015 (10) TMI 1789 - CESTAT AHMEDABADDemand of differential Cenvat credit - shortage of raw material - Held that:- adjudicating authority has confirmed the demand based upon the calculation of consumption of H.R. sheets for manufacturing of gas cylinders. - there is no allegation nor is there any finding of the adjudicating authority that the presumptuous calculation of the shortage of H.R. sheets, was removed from the factory premises of the appellant or there was clandestine manufacture and removal of finished goods i.e. gas cylinders. In our considered view, in the absence of any contrary evidence, confirmation of demand on presumptions and assumptions is incorrect and the impugned order is to be held as correct and legal. - impugned order does not suffer from any infirmity and does not call for any interference. - Decided against Revenue.
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