2014 (9) TMI 867

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..... Ms. Sweta Bector, Authorized Representative (DR) JUDGEMENT Per. Rakesh Kumar :- The appellants are manufacturers of Armored Cables as well as un-armored cables chargeable to Central Excise duty. The raw material for their final product are aluminium wire roads and copper wire rods. They avail Cenvat credit of excise duty paid on inputs in terms of Cenvat Credit Rules, 2004. 1.1 The Central Ex .....

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..... e shown consumption of much higher quantity of raw materials than the quantity which should have been consumed based on their input - output ratio. On this basis it has been alleged that the balance quantity of the raw materials - aluminium wire rods and copper wire rods in respect of which the Cenvat credit was taken, have been cleared as such without reversing the Cenvat credit. It is on this ba .....

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..... ides, the appeals were heard for final disposal. 3. Shri B.K. Singh, Advocate, the learned Counsel for the appellants, pleaded that the entire demand of Cenvat credit against the appellant is based on the consumption of the raw material determined by applying the input - output ratio discussed in para 8 of the show cause notice to the quantity of finished products cleared as per the RG-1 register .....

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..... om both the sides and perused the records. 6. From the records it is clear that from the very beginning, the appellant's stand has been that there is no discrepancy between the receipt and consumption of the raw material as recorded in the RG-23A register and the raw material consumption based on the quantity of finished goods cleared as recorded in RG-1 register. The Department has determined th .....

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..... manufacture and clearance of the final product. The Commissioner has not given any finding on the appellant's request for supply of copies of the RG-1 register. In view of this, we are of the view that the impugned order is not correct. The same is set aside and the matter is remanded to the Commissioner for denovo decision after supplying the copies of the RG-1 register and other relied upon doc .....

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