TaxTMI 
TaxTMI 
2009 (6) TMI 714
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....der per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner No. 50/Commr/CEX/BPL/2006, dated 2-1-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant is a manufacturer of parts of electric motors, and generators, switchgears, transformer, threaded articles and unthreaded articles. The....
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....n presumed that the wastage level should only up to the level of previous years and whatever excess quantity of wastage shown should be treated as mere receipt of invoices without receiving that much quantity of raw materials and therefore, the credit taken was irregular and the same was to be denied. The percentage of scrap has been determined taking into account the weight of finished products r....
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....ing the years 2000-2002 cannot be presumed to be identical to what have been manufactured in the later years. The presumption of the same wastage percentage for all types of parts manufactured and supplied by the appellants is, on the face of it, totally unjustified. He seeks setting aside the order of the Commissioner. 5. Learned DR defends the order of the Commissioner and reiterates the f....
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.... view that for each of the product, the percentage of wastage in the raw materials has to be same. At any rate, there has been no investigation about any inflated wastage shown by them. The allegations in the show cause notice have been made without necessary investigation. Of course, the high percentage of wastage shown by the appellant during the years 2002-03 to 2004-05 throws up doubt but the ....