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TMI Blog2004 (4) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... - 27-4-2004 - Bench: K Usha, N T C.N.B ORDER K.K. Usha, J. (President) 1. Appeal E/3921/2003-NB(A) is filed by the assessee challenging the order passed by the Commissioner of Central Excise, Meerut dt. 28.7.2003. The issue raised in this appeal is whether appellants are entitled to take credit on the value of the total quantity of molasses received in its factory for the purpose of manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular issued by the Board which considered the issue how to arrive at the storage loss of molasses. In the above circular dt. 6.2.82 it was provided that as regards losses in storage of molasses, losses upto 2% may be condoned irrespective of whether molasses is stored in kucha pits/tanks or steel/pucca tanks. Tribunal accepted in Kesar Enterprises the contention raised by the appellant therein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantum of fibre as supplied by the supplier have been received in appellant's factory. After considering the contention raised by both sides, the Tribunal has held as follows: "We have considered the pleas made by both sides. We observe that fibre as was supplied by the supplier has been received by the appellants in full. On account of atmospheric changes in the level of temperature and humidi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es lost in storage. 4. After hearing both sides and on going through the decisions relied on by the appellant, we find no reason to take a different view. In the case of Kesar Enterprises, Ld. Member has considered the issue. He has placed reliance on several other decision of this Tribunal. We find that the Revenue was not successful in appeal against the decision of the Tribunal before the Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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