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TMI Blog2015 (11) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner : Shri Bipin Garg, Advocate For the Respondent : Shri R K Mishra, AR ORDER Per Ashok Jindal : The appellant has filed two appeals. Appeal No. E/2089/2011 has been filed against the impugned orders disallowing cenvat credit at the time of availing the cenvat credit on raw material, work in progress, and raw material contained in finished goods after crossing the exemption limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial contained in finished goods and filed a proper declaration before the authorities below. On examination of the declaration, cenvat credit sought to be denied on raw material contained in work-in-progress and finished goods. During the course of proceedings, they also reversed the cenvat credit when pointed out. Later on, show cause notice was issued to the appellant to appropriate the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 125.026 and 53.253 MT respectively. He also filed a declaration of inputs contained in the finished goods as 1,361 MT and 1,848 MT respectively. The scrap lying in the factory is 1.120 MT and 6.015 MT respectively. The total raw material shown by the appellant on which the cenvat credit is taken is 127.507 MT and 61.116 MT respectively. 5. The declaration filed by the appellant has been verifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e verification report filed by the Range Superintendent and same has been got verified from the record of the appellant. On verification, there was difference of 294 Kg in inputs contained in work-in-progress on which the adjudicating authority has denied the Cenvat credit to the appellant, which might be due to the calculation error. The finding of the learned Commissioner (Appeals) is that repor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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