9911796707
TMI Blog2001 (9) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The issue involved in these three appeals is a common one and hence the appeals are heard together and disposed off by a common order. 2. Modvat credit of Rs. 5,87,63,806/- has been denied on Low Sulphur Heavy Stock (LSHS) and Light Diesel Oil (LDO) on the ground that the appellant did not dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ights the aspect that enquiry from the jurisdictional Range Office shows that the declaration dated 27-3-1986 was not traceable and therefore the appellant has not succeeded in establishing that such declaration showing steam as the final product for LSHS and LDO, was filed. 5. We have carefully considered the rival submissions. We find that in an earlier round of proceedings the Commissioner by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of the records of the Divisional Office and the Range Office showed that no such declaration dated 27-3-1986 was filed. Since there was no evidence that the appellant had filed the declaration showing steam as the final product, he has denied credit on the inputs used in the manufacture of steam. In other words credit has been denied on the ground of non-declaration of the final product. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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