TMI Blog2013 (11) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... s disallowance of credit is justified - Regarding demand of duty confirmed in respect of 23,711 kgs of PP materials/scrap, the Advocate was not able to produce any evidence for receipt of the processed materials – Thus, the quantity of 23,711 kgs of PP materials was not received, which was unaccounted clearance and the valuation of the goods was not raised before the adjudicating authority – Decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. It has been alleged that the total quantity of P.P. scrap sent to the job worker, was not returned back to the appellants. Hence, a show cause notice dated 27.06.03 was issued proposing demand of duty and imposition of penalty along with interest. The original authority disallowed the credit of Rs. 66,483/- availed on 5.6 MTs of PP granules found shortage and also disallowed the credit of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is erroneous. He submits that the input contents should be 98.50% in finished goods. It is further submitted that ascertaining of input content 97.85% is based on the statement recorded from the factory incharge, which has no evidentiary value. Regarding the demand of duty of Rs. 1,42,266/- he submits that the job workers returned the scrap material which was not properly recorded and also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence in support of their contention that the input contents 98.50% in finished goods. On the other hand, the demand was confirmed on input contents 97.85% was ascertained on the basis on the appellant s statement. 4. In regard to the demand of Rs. 1,42,266/-, the Ld AR submits that the appellants could not produce any evidence for receipt of all the processed material from any of the job wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of 23,711 kgs of PP materials/scrap, the Ld. Advocate was not able to produce any evidence for receipt of the processed materials even before this forum. Accordingly, we find that the quantity of 23,711 kgs of PP materials was not received, which was unaccounted clearance and the valuation of the said goods was not raised before the adjudicating authority. 6. After considering the over ..... X X X X Extracts X X X X X X X X Extracts X X X X
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