TMI Blog2005 (10) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. This is an appeal filed against the Order-in-Appeal No. 111/2003, dated 17-9-2003, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The appellant availed Modvat credit on inputs. During physical verification, there was some shortage. Hence, the Revenue proceeded against the appellants. The Original authority demanded an amount of Rs. 51,409/- as irre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and the Order-in-Appeal have traversed beyond the scope of the show cause notice. Further he relied on the following case laws which condone reasonable shortage :- (i) Hindustan Zinc Ltd. v. CCE, Visak [2004 (172) E.L.T. 244 (Tri. - Bang.)] (ii) Indian Petrochemicals Corpn. Ltd. v. CCE, Vadodara [2005 (181) E.L.T. 99 (Tri. - Mumbai)] (iii) Maruti Udyog Ltd. v. CCE, Delhi-III [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided in Annexure I for your reference. (c) Additional issues from the stores in place of damaged or defective items, which are considered only at the time of stock taking. At times the replacement is taken by the production without recording the same due to urgency which is to be reported later but at times not done. When a manufacturer uses very large number of inputs, it would be very ..... X X X X Extracts X X X X X X X X Extracts X X X X
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