2002 (8) TMI 477

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....Appellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. -  The petitioners manufacture LPG Cylinders falling under Chapter 73. They were availing the Modvat credit on the inputs viz. H.R. Sheets/Coils. On a detailed investigation and scrutiny, the Additional Commissioner of Central Excise Delhi-II, vide her order dated 28-4-98 observed that they ha....

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....en Mullick, Advocate for the petitioners and Shri Mewa Singh, SDR for the respondents. The written memo of this ROM petition runs into about eight typed pages. In the written memo of petition as well as during the course of hearing, the ld. Counsel for the petitioners is intending to argue the whole of the appeal afresh. It is stated that the scrap generated in the process of manufacture of LPG Cy....

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.... use of inputs than required per LPG cylinders has discharged the onus placed upon them. It was for the appellants to come forward and place the records to show that the inputs have resulted in more waste and scrap, which is recorded in their statutory records and have been cleared on payment of duty. This having not been done by them, we find no substance in the above submission of the appellant.....