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TMI Blog2018 (4) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of duty set aside. Shortages of various raw materials found in the premises - Held that: - such shortages cannot lead to any conclusion of their clearance so as to ask for reversal of CENVAT credit - demand set aside. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 53150 of 2014 SM - FINAL ORDER NO . 51192/2018-(SM) - Dated:- 22-2-2018 - Ms. Archana Wadhwa, Member (Judicial) Shri Kumar Vikram, Advocate for the Appellants Shri K Poddar, AR for the Respondent ORDER Per Ms. Archana Wadhwa : After hearing both sides, I find that the appellant is engaged in the manufacture of MS ingots falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellants factory was visited by o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d after going through the impugned order, I find that the Revenue s case is primarily based upon the production slips and electricity consumption as certified by IIT, Kanpur. On going through the production slips, I find that they are not revealing any customer to whom same were cleared nor is there any statement of authorised representative of appellant. Same are in rough slips and as per the settled law, cannot be based for making basis as evidence of clandestine removal. As regards, other grounds of Revenue relatable to use of electricity, I find that the said issue was considered by the Tribunal in the case of R A Casting Pvt. Ltd. [2011 (269) ELT 337 (All)] which laid down that electricity consumption cannot be made the basis for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad to any conclusion of their clearance so as to ask for reversal of cenvat credit. The issue stand decided by Hon ble Allahabad High Court in the case of CCE vs Meenakshi Castings [2011 (274) ELT 180 (All)] and stand followed by various decisions of the Tribunal. Reference can be made to : 1. CCE, Raipur vs. M S P Steel Power Ltd. [2017 (357) ELT 275 (Tri-Del)]; 2. CCE, Chandigarh vs. Nachiketa Paper Ltd. [2008 (225) ELT 194 (P H)]; 3. Everest Rolling Mills P Ltd. vs. CCE Jaipur [2013 (292) ELT 397 (Tri-Del)] 7. In view of the foregoing, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (dictated and pronounced in the open court ) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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