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TMI Blog2005 (12) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.S. Sekhon, Member (T) [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides duly represented by Shri M.H. Patil, learned Advocate for the appellant and Shri S.S. Bhagat, learned SDR for the revenue, we find that Modvat credit of Rs. 25,200/- has been disallowed to the appellant in respect of "Trolly Bin Hopper" on the ground that the same being material handling equipment ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les for laboratory test in factory and preservation for investigation of complaints are not chargeable to duty. As such, by following the ratio of the above decision, we set aside this demand also. 3. Demand of Rs. 2,905/- stands confirmed against the appellants in respect of unexplained shortage of modvatable inputs detected at the time of physical stock taking. Shri M.H. Patil, learned Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e system might have resulted in discrepancies which are settled in the personal ledger. However, he fairly agrees that no such adjustments are made in the statutory record but submits that entries made in the stock ledger would clearly reflective upon the fact that entire raw material was consumed by them in the manufacture of final product which was cleared on payment of duty and no such material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit or otherwise due to the appellants should not be disallowed on this ground. For the said purpose, we remand the matter to the Commissioner in respect of the said demand of duty for examining the correlation of inputs in the stock ledger. Needless to say that appellant would be given an opportunity to explain the above entries before the matter is decided in de novo proceeding. The issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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