2004 (9) TMI 445

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..... , for the Respondent. [Order per : S.S. Kang, Member (J)]. These appeals are filed against the common adjudication order passed by the Commissioner of Central Excise. 2. Brief facts of the case are that the appellants are engaged in the manufacture of PV/PVC/PS Master Batches and inorganic/pigment preparations and were availing the benefit of Modvat credit in respect of inputs used in .....

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..... ention is that the adjudicating authority in the impugned order held that the appellant have been showing excess consumption of costly inputs and less consumption on cheaper inputs to avail more Modvat credit and the adjudicating authority on the basis of best judgment disallowed the credit to the tune of 20% in respect of Polyethylene and 5% in respect of Pigments used in the final products. 4. .....

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..... e ground that the appellant had cleared the inputs as such without payment of duty, the adjudicating authority in the impugned order in Para 33 framed two issues : (i) Whether the inputs covered under the invoices, on which the receipts of the goods was marked differently by the employees had actually been received and used in the manufacture of the final product ? (ii) Whether the P .....

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..... rity held that this is a case where there is no direct evidence. The Department has not been in a position to show the diversion of the Modvatable inputs as shown consigned to the appellant and duly entered in RG 23 Part I Register. The adjudicating authority after making comparison of certain major raw materials used in the manufacture of final product came to conclusion that the appellant used 1 .....

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..... ve months cannot be made applicable for the year 1994-95 to Oct. 96. 8. As the adjudicating authority in the impugned order dropped the charge that the appellant had not received the inputs as shown in the statutory records or appellant cleared the inputs without payment of duty, therefore, on the basis of the stock register which is only for some months, it cannot be held that the appellant ha .....

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