9911796707
TMI Blog2005 (12) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal dated 30-1-2004 wherein the appellate authority has upheld the appeal of the respondents allowing them Modvat credit on the inputs lying in finished goods stock. 2. The relevant facts that arise for consideration are that the respondents were working under SSI Exemption and filed declaration for availing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods is justified. He wishes to rely upon on the reply to the show cause notice filed by the respondents wherein it was mentioned by the respondents that the manufacturing of PVC rigid pipes depends upon the quality of pipe for which the order is placed. He submits that due to this ratio of consumption will vary from order to order, and hence, in the absence of any detail available the appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of verification. I find that the adjudicating authority in his order-in-original did not find it necessary to give the reason for non-existence of the consumption ratio given by the respondents. The adjudicating authority simply brushes aside that he is unable to accept this in the absence of any justification. The learned Commissioner (Appeals) has correctly come to the conclusion which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without the use of the specified inputs." From the above I find that the respondents had filed some consumption ratio to the adjudicating authority which was not disputed or the contents of which were not analysed by the adjudicating authority to deny the respondents the Modvat credit on the inputs contained in the finished goods stock. The Commissioner (Appeals) in his above said findings are c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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