9911796707
TMI Blog2007 (11) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against the Order-in-Appeal No. SVS/24/NGP-C/2007, dated 10-1-2007. 2. None appeared on behalf of the respondent despite notice nor there is any request for adjournment. Since the issue involved in this case is in a narrow compass and appeal is taken up for disposal in the absence of any representation from the respondent. 3. Considered the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the show cause notice with regards to stores and spares was that : (a) they are still capable of and available for use in the manufacture of finished goods. (b) they are proposed to be used in the manufacture of the finished goods. (c) their values are not fully written off in the books of accounts. (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs/capital goods are not available in the factory premises. Even today the Revenue has not produced any evidence that the said inputs/capital goods are not in the factory and nor there is any evidence to show that the said goods will not be used in future. In the absence of any contrary evidence the ratio in the decision of the Tribunal in the case of Bharat Heavy Electricals Ltd. v. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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