TMI Blog2016 (6) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee 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 controver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of power prior to May, 2002 as also with the Hand Operated Plants. Two sets of invoices were being issued by them, one with the Inscription H for Handmade Tin Containers and another P for Power Operated Tin Containers. 5. From May, 2001, as per the appellant, they stopped use of power in the manufacture of Tin Containers and accordingly surrendered their registration, inasmuch as the Tin Containers manufactured with the Hand Operated Plants were unconditionally exempt in terms of Notification No. 03/2001-CE. 6. The respondent s factory was visited by the Central Excise Officers on 21st December, 2002, who conducted various search and verifications. It was found that the respondent was having seven power motors in their premises. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating Authority was challenged before Commissioner (Appeals), who set aside the same primarily on two grounds:-Firstly, that the variations in the electric consumption, when the appellants are admittedly using the other electric items like, Air Conditioner, Fans, Lights and various other gadgets consuming power, the same may create doubt in the minds of the Revenue but cannot be considered to be evidence of use of electric motors. Secondly, he observed that the assessee had admittedly produced the invoices showing the sale of electric motor in May, 2001 and subsequent purchase of the same in December, 2001, which factors are sufficient to hold in favour of the assessee. He observed that Revenue has not got veryfied the said invoices an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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