2014 (9) TMI 867

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....h, Advocate For the Respondent : Ms. Sweta Bector, Authorized Representative (DR) JUDGEMENT Per. Rakesh Kumar :- The appellants are manufacturers of Armored Cables as well as un-armored cables chargeable to Central Excise duty. The raw material for their final product are aluminium wire roads and copper wire rods. They avail Cenvat credit of excise duty paid on inputs in terms of Cenva....

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.... it has been alleged that the appellant have shown consumption of much higher quantity of raw materials than the quantity which should have been consumed based on their input - output ratio. On this basis it has been alleged that the balance quantity of the raw materials - aluminium wire rods and copper wire rods in respect of which the Cenvat credit was taken, have been cleared as such without re....

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....he appeals and with the consent of both the sides, the appeals were heard for final disposal. 3. Shri B.K. Singh, Advocate, the learned Counsel for the appellants, pleaded that the entire demand of Cenvat credit against the appellant is based on the consumption of the raw material determined by applying the input - output ratio discussed in para 8 of the show cause notice to the quantity of fin....

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....ndings. 5. We have considered the submissions from both the sides and perused the records. 6. From the records it is clear that from the very beginning, the appellant's stand has been that there is no discrepancy between the receipt and consumption of the raw material as recorded in the RG-23A register and the raw material consumption based on the quantity of finished goods cleared as record....