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TMI Blog2018 (6) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice, it is held that the Commissioner has wrongly adjudicated the issue. It has absolutely been ignored by the Commissioner that admittedly aluminium materials were purchased by the Appellant as the raw material (spent catalyst) for his final product (Ferro-alloy). There is nothing on record as would justify that this is not the input under Section 2(K) of the Cenvat Credit Rules. The order under challenge is miserably silent qua the same. Appeal allowed - decided in favor of appellant. - Appeal No. E/50725-50727/2015 - Final Order No. 52138-52140/2018 - Dated:- 6-6-2018 - Hon ble Mr. V. Padmanabhan, Member (Technical) And Hon ble Ms. Rachna Gupta, Member (Judicial) Shri Krishnamohan K. Menon, Advocate for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw material lying there and the indicated shortage of various finished goods and the excess unaccounted stock of finished goods in the premises of Shri S.K. Jain, Noticee No. 2 and Shri Arnab Roy, Noticee No. 3, respectively, were recorded. A Show Cause Notice bearing SCN No. IV(6) INV/RMPL/58/2011-12/P/1081 dated 07.05.2013 was issued upon the Appellant. Aggrieved of the adjudication in furtherance thereof vide the order dated 04.12.2014 that the present appeal has been filed. 3. We have heard learned Counsel for the Appellant, as well as learned DR for the Department. Learned Counsel for the Appellant, while arguing, has impressed upon that the manufacture of Ferro-alloy is done by a process called Pyro Metallurgy Reduction Technique w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng upon the statement of Mitrabhanu Verma and Soumitra Biswas. They, no doubt, have not deposed about using the raw material other than the aluminium rods and their statements might have slight contradictions to that effect, but the fact remains is that at the time of impugned period, none of them were associated with the production process. The said lacuna in their statement has very well been overcome by the statement of Mr. Arnab Roy, who is the Managing Director of the company. But the Commissioner has miserably failed to appreciate the same. Finally, impressing upon that the use of the raw material s quantity as shown in the table at page 225 of the appeal, very much corroborates the above submission. The appeal, accordingly, is prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 02.05.2013 where he has expanded the use of several aluminium items their integral role in the manufacture. The statement is also giving reason about the variation in aluminium consumption at the different times stating that the other aluminium products such as sections, wires, rolled products, etc., had higher cross sectional dimensions, due to which it was difficult to introduce these products at the bottom of the furnace. As a result, only rods initially and subsequently the sheet end scraps were used with the motive to reduce the power and time consumption. The adjudicating authority below has overlooked this explanation. 6. In addition, there is corroboration to this statement in the statement of Director Shri Surinder Kumar Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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