2011 (4) TMI 343

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order]. -  The appellant is engaged in the manufacture of detergent powder and cake falling under Chapter 34 of the first schedule of Central Excise Tariff Act, 1985. During the course of audit of the records of the assessee the Cenvat credit to the duty payment ratio was verified to assess the availment of cenvat cre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for job work. During the scrutiny of the assessee's records, it was observed that the assessee was showing large quantity of inputs as damaged or as shortage, some of which were shown as shortage/damaged even in job work. The assessee was not able to explain before the officers of the audit as to where and how the shortage or damage of raw materials during the manufacturing process happened but t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ils for the year 2004-05 to 2006-07, duly signed and verified by the Range Superintendent. 3. In view of the above, proceedings were initiated against the appellants by way of issuance of show cause notice dated 29-5-2008 proposing to confirm demand of duty of Rs. 3,57,106/- by dis-allowing the modvat credit wrongly availed by the appellants from August 2004 to October 2006. The notice als....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t party that the said expression used by them is in loose sense and the same in fact, reflects the process loss. The said explanation does not stands accepted by the authorities below only on the ground that there is no supporting evidence to show that shortage/damage of inputs is during the course of manufacturing. 6. I find that apart from the above expression used by the appellant in th....