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TMI Blog2006 (1) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : T.K. Jayaraman, Member (T)]. In the impugned Order-in-Appeal No. 714/2002-C.E., dated 15-11-2002, the Commissioner (Appeals) has confirmed the demand of duty to the tune of Rs. 59,466.33 on the ground of irregular availment of Modvat credit on inputs namely, Cement Steel rods procured and used in the manufacture of RCC PCC Poles. A penalty of Rs. 59,466.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the figures have arrived at was indicated. The learned Advocate contended that the Revenue s figures indicated in the show cause notice in respect of both the inputs are not correct. According to them, for the period under dispute merely from 1-7-1997 to 18-3-1998, a quantity of 6998.18 bags of cement has been used in the manufacture of RCC/PCC Poles of various length. A quantity of 212 bags w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dopted in arriving at the shortage. The calculations were made adopting a uniform weight of 50 kgs per coil but actually the weight of each coil differs on account of various situations. Further for the manufacture of RCC/PCC poles, wires are not used in terms of single poles. A long wooden box is made wherein the wires and rods are assembled in full lengths before casting the poles. After the pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the manufacture of the RCC/PCC Poles as per the specification prescribed by the Electricity Department. These poles are manufactured in the open yards. We are in agreement with the appellants that the very process of manufacture in the open yards results in wastage due to exposure to wind, rain and water. Actually, there is no evidence that the input material has been diverted. Moreover, even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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