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2016 (6) TMI 154 - CESTAT NEW DELHIClandestine removal - Estimation of production - Denial of SSI Exemption - Comparison of the power consumption during two periods, i.e., one, when the assess was not using the electric motors and second, when they were admittedly using - Manufacture of Tin Containers with the aid of power prior to May, 2002 as also with the Hand Operated Plants - Held that:- there is nothing on record to reflect upon the electricity consumption per motor, per month and the number of motors being used by the assessee during a particular month. It is simplicitor picking up of the unit's consumption of the assessee from the electricity bills and based upon that, trying to come to the conclusion that electric motors were being used by the assessee. As rightly observed by Commissioner (Appeals) such use of electricity can be on account of several other factors and cannot have a direct connection or nexus with the use of electric motors in the assesse's factory. Further, the respondents have also placed on record before the authorities below that electric motors being used by them prior to May, 2001, stands sold by them under the cover of invoices. The same were re-purchased in the December, 2002 under the cover of the invoices. Revenue has not bothered to examine the purchaser in the first case and seller in the second case so as to controvert above the fact. If there is no dispute by the Revenue in respect of sale and purchase of electric motor, we find that the respondents have made out their case on merits in their favour. We find no reason justifiable enough to interfere in the impugned order of Commissioner (Appeals). - Decided against the revenue
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