2005 (12) TMI 381

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....ul Raheja, Advocate, for the Respondent. [Order]. -  This appeal is directed against the Order-in-Appeal dated 30-1-2004 wherein the appellate authority has upheld the appeal of the respondents allowing them Modvat credit on the inputs lying in finished goods stock. 2. The relevant facts that arise for consideration are that the respondents were working under SSI Exemption and f....

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.... inputs contained in the finished goods is justified. He wishes to rely upon on the reply to the show cause notice filed by the respondents wherein it was mentioned by the respondents that the manufacturing of PVC rigid pipes depends upon the quality of pipe for which the order is placed. He submits that due to this ratio of consumption will vary from order to order, and hence, in the absence of a....

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.... also done and accepted during the course of verification. I find that the adjudicating authority in his order-in-original did not find it necessary to give the reason for non-existence of the consumption ratio given by the respondents. The adjudicating authority simply brushes aside that he is unable to accept this in the absence of any justification. The learned Commissioner (Appeals) has correc....