9911796707
TMI Blog2013 (11) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... used in or in relation to manufacture of excisable goods, does not appear to be admissible - the Advocate had raised the issue of limitation and certain discrepancy in the Order on the ground of value of the written-off materials taken by the Department, the fact of which can be examined at the time of deciding the Appeal - the Applicant are directed to deposit 25% of the duty as pre-deposit – upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant had availed credit, but neither utilized for manufacture nor produced Utilization Certificate; so demand was raised for the credit availed on such written-off materials. 3. At the outset, ld. Advocate for the Applicant, Shri F. Farook had stated that in their case, store-shortage was not arrived at by physical stock-taking and that shortage was detected by the Department only on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was noticed on scrutiny of the records and which they had adjusted under the head, Inventory Adjustment . He submitted that according to the Board s Circular No.101/12/95-CX dated 22.02.1995 read with Circular No.645/36/2002-CX dated 16.07.2002, the CENVAT Credit of duty in respect of the written-off materials should be reversed. The Applicant neither reversed the amount nor submitted to the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation to manufacture of excisable goods, does not appear to be admissible. I also find that the ld. Advocate had raised the issue of limitation and certain discrepancy in the impugned Order on the ground of value of the written-off materials taken by the Department, the fact of which can be examined at the time of deciding the Appeal. In these circumstances, the Applicant are directed to deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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