2001 (9) TMI 905

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hristian and Mayur Shroff, Advocates, for the Appellant. 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 Oi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eiterating the findings of the adjudicating authority, highlights 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... irming the demand and imposing the same penalty holding that verification 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 be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X