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TMI Blog2017 (6) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... l (maintained for the amounts of duties paid on such inputs) and the heat register and the RT12 returns were categorically stating that they had received the melting scrap imported by them and consumed them in the manufacturing process - In the absence of any contradiction of the said records as produced by the appellant before the lower authorities, the impugned orders rejecting the said records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated. 4. On perusal of records, it transpires that this is second round of litigation. In the first round of litigation, this Tribunal on prayer made by the appellant's representative that they had already furnished the end use certificate by letter dt. 25/08/1995, vide Final Order No. 1075/2006 dt. 21/06/2006 remanded the matter back to the adjudicating authority with clear directions w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the adjudicating authority and submitted copies of raw material register, RT12 returns, RG23A part I and Part II which evidenced the receipt and issuance of the material i.e. melting scrap for the manufacturing process. The adjudicating authority as well as the first appellate authority did no appreciate the fact of these corroborative evidences and held that the appellant had not submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the authorities kept silence on the efectivity and/or the evidentiary value of these records. On perusal of these records, I find that the appellants have recorded the receipt of the melting scrap in raw material account (Form IV register); RG23A Part I (quantity records maintained for .the receipt of inputs), RG23A Part Il (maintained for the amounts of duties paid on such inputs) and the he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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