2010 (9) TMI 1042 - AT - Central Excise

Summary

Issues:
Benefit denial under Notification Nos. 5/99-C.E., 6/2000-C.E., 3/2001-C.E., and 6/2002-C.E. due to alleged lack of 25% fly ash or phosphogypsum content in manufactured product.

Analysis:
The appellants sought the benefit of specific notifications requiring their product to contain at least 25% fly ash or phosphogypsum by weight. The department's test report did not accurately reflect the product's composition. In contrast, a report from Dr. Badri Prasad indicated that the product indeed contained 150 kg of phosphogypsum/fly ash in a total batch weight of 449.15 kg. While the department questioned the method used in this report, it failed to conclusively disprove the appellants' claim. The report's findings, supported by invoices detailing transporters, suggested the product met the required composition. Thus, the appellants' contention was deemed credible, justifying a waiver of the amount demanded under the impugned order until the appeals' resolution.

This judgment highlights the importance of accurate testing and evidence in determining compliance with statutory requirements. The discrepancy between the department's report and the appellants' expert analysis underscores the need for thorough investigations to establish factual accuracy. Additionally, the reliance on transport records to validate the procurement of materials emphasizes the significance of documentation in proving regulatory adherence. Overall, the decision underscores the need for a robust evidentiary basis to support claims and challenges in legal proceedings.