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TMI Blog2013 (5) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in view the daily consumption of PVC Resin. Department has also not disputed that buffer stock was kept. However demand is from 1-10-1994 to 18-6-1999. Appellant has not adduced any evidence to support that they have started keeping the buffer stock only during this period. Since the practice would be followed even earlier benefit of this factor cannot be extended. - adjudicating authority directed to recompute the difference in quantity keeping in view above and thereafter compute the demand. We also note that department has not produced any evidence about non-receipt of inputs or diversion of inputs but only has stated that there are only two possibilities and the matter pertains to 1994-1999. Appellant has also not been able to give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suant to the same, impugned order, dated 25-4-2004 has been passed. Before passing the order, worksheets were provided to appellant and a joint verification team consisting of appellant s representative and C. Excise Superintendent was constituted who submitted their report. In the impugned order, quantity on which credit is denied has come down to 3,04,751.85 Kg. 2. Appellant is still not satisfied on two issues which have not been accepted by the adjudicating authority. The first issue is relating to unavailability of Mixer Log Book during 21-12-1996 to 31-12-1996 (11 days) and 3-11-1997 to 23-11-1997 (21 days). For these periods, details of actual consumption is not known though material was received from stores and consumed and the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Quantity of final product produced and PVC Resin consumed during 1-12-1996 to 20-12-1996 from RG-1 and Mixer Log book can be ascertained. Using this ratio, one can compute the PVC resin consumed during 21-12-1996 - 31-12-1996 for the quantity of final product produced as per (RG-1). Similar, exercise can be carried out for the second spell. (b) In case for want of certain details, (a) above cannot be used at this stage, one can use Standard Input-Output Norms for estimating the quantity of PVC Resin consumed, based upon production details as per RG-1. (c) For some reasons (a) (b) above cannot be used at this stage, he may compute the PVC resins consumed during preceding and succeeding days of the month and calculat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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