2015 (5) TMI 1069

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..... d the records.  2.  The issue involved in the present appeal, in brief, are that  the respondent is a partnership firm engaged in the manufacture of Parts of Motors & Generators, parts of Railway Locomotives and Threaded Articles of Iron & Steel.  The main raw materials used by the respondent for manufacture of the above goods are MS Plates, HR Plates, Sheets, Angles, Channels .....

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..... ; The SCN dated 18.07.2005 issued in this regard, was adjudicated by the Joint Commissioner of Central Excise vide order dated 23.12.2005, wherein the proposals made in the SCN were dropped.  Feeling aggrieved by the said order of the Adjudicating Authority, the Department had preferred appeal before the Commissioner (Appeals), Central Excise, Bhopal.  Vide impugned order dated 29.06.200 .....

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..... n proper documents are not sustainable because from clearance of so much value of finished goods, used quantity of raw material, the value addition must be more than 300% of raw material cost, which is not acceptable for considering the nature of goods handled by the Respondent. iii) The Respondent has maintained the cenvat records showing receipt/purchase and issue of raw material used of manuf .....

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