9911796707
TMI Blog2004 (8) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : V.K. Agrawal, Member (T)]. M/s. R.R. International have filed the present appeal against the Order-in-Appeal No. 588/02, dated 8-11-2002, by which the Commissioner (Appeals) has upheld the demand of duty confirmed by the Assistant Commissioner. 2. Shri V.M. Verma, learned Advocate, mentioned that the appellants manufacture ferro alloys and aluminium alloys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uality of raw material and percentage of metallic contents; size of raw material in powder form or granules, temperature achieved during the manufacturing processes, moisture contents in the charge, quantum of the charge and ratio of various raw materials and impurities and reducers; that, thus, the demand has been made purely on hypothetical grounds as far as the allegation of use of more quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs used are more in quantity than the final product manufactured; that the Modvat credit of the duty paid on the inputs is available only when the inputs are used in the manufacture of the final products; that the argument that there is no one to one correlation between the inputs and the final product, does not mean that the inputs are not to be used in the manufacture of final products; tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit is not admissible to the manufacturer. The appellants have given various reasons which affect the quantity of finished products obtained out of the inputs. They have, however, not specifically mentioned the reasons as to why in the present matter, out of the quantity of inputs used 74,452.2 kgs., finished products 69,570.2 kgs. only were manufactured when in the past, the ratio between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared were of low grade. The onus was on the Department to prove that the goods cleared were different than the mentioned in the invoices. The Department has not brought any such material or evidence on record. We, therefore, find that the assessable value cannot be enhanced by the Department. We, therefore, allow the appeal on this count. The appeal is disposed of in above terms. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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