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TMI Blog2013 (9) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... partment could not show that the respondents have clandestinely removed or disposed the said scrap - No reason to interfere with the finding of the ld. Commissioner (Appeals). Therefore, the impugned order is upheld - Decided against Revenue. - E/932/2005-Mum - Final Order No. A/456/2013-WZB/C-IV(SMB) - Dated:- 24-9-2013 - Shri S.K. Gaule, Member (T) Shri Ahibaran, Addl. Commissioner (AR), for the Appellant. Shri Sachin Chitnis, Advocate, for the Respondent. ORDER Heard both sides. 2. Revenue filed this appeal against the order of the ld. Commissioner (Appeals) whereby the ld. Commissioner (Appeals) has set aside the lower adjudicating authority s order and allowed the appeal of the respondents. 3. Briefly stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his statement that for the manufacture of the respondents final product viz. copper powder, they use copper millscale, copper oxide and copper waste and scrap in the form of sludge and granules as raw materials and copper scrap generated by mechanical process like punching, drilling, boring, turning cannot be used in the manufacture of copper powder. The contention is that the supplier/suppliers have stated that they have purchased and supplied the copper scrap in the form of cliff/berry/candy, etc. and have never supplied the scrap in the form of millscale or sludge to the respondents. 5. The ld. Advocate for the respondents reiterated the findings of the ld. Commissioner (Appeals). The ld. Advocate contended that Shri Mulay, Plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir appeal memorandum dated 13-8-2004 and those made in course of the personal hearing held on 28-12-2004. The adjudicating authority s findings recorded in the impugned order have also been duly considered by me. The short point to be decided in the subject appeal is that as to whether the demand in the present case issued for denial and recovery of Modvat credit amounting to ₹ 16,55,951/- availed by the Appellants on the strength of invoices issued by the dealer describing the input as Mixed Copper Scrap Waste and Scrap of Copper , Cliff/Candy and Copper Scrap Berry/Cliff was sustainable or not? 8. I find that the Modvat credit is denied on the ground that the raw material received under the invoices in dispute is not usa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rades of granules. Shri Roy Chowdhury, ld. Sr. Advocate appearing for the Revenue has also not been able to point to any such evidences of disposal of the procured granules or the purchase of other grades of granules. He has not been able to answer our queries as to how the Appellants were benefited by purchasing different types of granules and showing their use in the manufacture of DOT Pipes. As such taking into account overall facts and circumstances of the case, the Tribunal in the above-mentioned decision have held that there was no case of the Revenue which was only moving in the arena of assumption and presumption. 7. From the above it is clear that ld. Commissioner has considered all the aspects raised in the appeal. The departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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