2008 (8) TMI 738

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....athkar, JDR, for the Respondent. [Order]. -  The matter is coming up third time before Tribunal, though the dispute involved lies in the narrow campus. 2. Demand of duty of Rs. 1,74,155/- has been confirmed against the appellant by denying the benefit of Modvat credit in respect of 384 KLS of furnace oil on the ground that instead of making individual entries for issuance of the....

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.... availed, has been cleared by the appellant from their factory, the claim of excess consumption and making a consolidated entry on reconciliation of the figures, stand duly supported by Chartered Accountant's certificate, which has not been shown to be wrong by Revenue. In any case, I find that show cause never alleged non-use or clearance of the said furnace oil from the factory, but only propose....