2011 (7) TMI 19

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....H.P.S. Ghuman, Standing Counsel for the appellant.   Mr. Jagmohan Bansal, Advocate for the respondent.   ADARSH KUMAR GOEL, ACJ   1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 27.7.2005, Annexure A-3, proposin....

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....as pointed out by the Revenue authorities. The explanation given by the appellant that due to pilferage and some inputs become substandard which were disposed of without reversing duty as the appellants were well aware of the provisions of Modvat Scheme that the credit is available only in respect of the inputs which are used in the manufacture of final product. The appellant cleared some of the i....