2005 (8) TMI 593

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....BY : Shri V. Sridharan, D.H. Shah and S.S. Mani Prakash, Advocates, for the Appellant. Shri R.K. Chandan, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants are assessee under the Central Excise, engaged in the manufacture of excisable goods for which they procure steel sheets, they avail credit under the Modvat Rules, of duty discharged, on such sheets; an....

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.... straightened, pickled, degreased and cutting into required dimensions as required by the assessee. This conversion of CR Coils lead to the total loss of identification of CR Coils, the packing getting destroyed and it was not possible to correlate the sheets so produced out of CR Coils. The invoices of CR Coils did not mentioned the facts of CR Coils conversion to sheets and the process was propo....