2004 (1) TMI 493

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....akash, Consultant, for the Respondent. [Order]. -  This is an appeal of the Revenue against the order of the Commissioner (Appeals) who set aside the order of the lower authority. 2. The respondents is a manufacturer of excisable goods falling under Chapter Heading 54 of CETA. The officer on visit to the factory found that 7,118 kgs. of POY received in the factory was not entere....

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....explained to the officers, but the officers did not listen to them. In any case, if the entry is not made in the Modvat Registers, the goods were not become inputs and get the benefit of Modvat credit. There is no provisions in the rules to order the confiscation of such raw material which is not entered in the Modvat register due to absence of documents. If the appellant had entered in the regist....

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....e Commissioner ought not to have held that there is no provision in Central Excise Law, which requires an assessee to account for the goods stored by him. POY is an excisable goods and it is found unaccounted in the factory making it liable to confiscation under 173Q(1). According to Revenue the Commissioner (Appeals) wrongly relied on the decision reported [1999 (107) E.L.T. 326] where the goods ....