9911796707
TMI Blog2003 (8) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... otice is that they have purchased 407.795 MT and 476.850 MT of Slag from Malvika Steel Ltd. for manufacturing slag cement and by consuming the said slag, slag cement have been manufactured and cleared without payment of duty; that Shri Murari Lal Sharma, General Manager in his statement dated 21-8-98, submitted that the slag is added to clinker to manufacture slag cement; that however, in his another statement dated 29-1-99 Shri Murari Lal Sharma, deposed that the Appellants are not using the slag and in the earlier period the slag was being used during trial production and now they are only manufacturing ordinary Portaland cement. He, further, submitted that the Appellants have produced one to one correlation as per books of accounts and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that slag would be used as raw material and had declared manufacture of slag cement in Declaration filed under Rule 173B of the Central Excise Rules. The learned Chartered Accountant therefore, submitted that no duty liability, separately on account of slag consumed, arises against them. 3. He finally submitted that if such a huge quantity of cement was manufactured and removed clandestinely, there ought to be positive evidence with the Department to establish the trucks for transport, the name and address of the consignees, the detail and record of the same, that since no proof whatsoever is adduced by the Revenue, the demand cannot be confirmed against them on the alleged clandestine manufacture and removal. He relied upon the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been cleared on payment of duty without entering into the records as slag cement; that slag cement is different from ordinary Portaland cement and records maintained by them nowhere shows production and clearance of slag cement; that even the balance sheet drawn by them does not mention anywhere about purchase of slag or sale of slag cement. 5. Learned Senior Departmental Representative, further, mentioned that under their letter dated 14-12-97 the appellants had only mentioned about use of slag as a raw material in the manufacture of their final products consumed and not slag cement; that in their declaration filed under Rule 173B, it cannot be claimed by them that they had declared the manufacture of slag cement by them as they had s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by them have always accounted for and the quantity of cement which could have been produced out of this raw materials had been accounted for in their records and cleared on payment of duty. We do not find any substance in the submissions made by the Appellants. In absence of any material brought on record to show that they had made entries of slag cement anywhere in the books of accounts, it is not possible to believe that slag cement manufactured by them has been accounted for as ordinary Portaland cement. The Adjudicating Authority has very rightly given his finding in the impugned Order that there is no plausible explanation as to why slag was not recorded as input in their RG 23A account, and Modvat credit was not availed in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
