TaxTMI 
TaxTMI 
2015 (10) TMI 1789
X X X X Extracts X X X X
X X X X Extracts X X X X
....ne, for the Respondent. ORDER This appeal is directed against the OIA No. RS/413-414/SRT-II/2006, dated 13-12-2006. 2. None appeared on behalf of the respondent despite notice. Since the issue lies in narrow compass, we take up the appeal for disposal in the absence of any representation from the respondent. 3. Heard the ld. D.R. 4. On perusal of the records, it transpires that....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity of 177.289 MTs of H.R. sheets was used for the intended manufacturing of gas cylinders, he is not eligible to avail Cenvat credit of duty paid on such H.R. sheets. 6. On perusal of the records, we find that the adjudicating authority has confirmed the demand based upon the calculation of consumption of H.R. sheets for manufacturing of gas cylinders. We find that the first appellate autho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t the capital goods which are said to have been manufactured by the appellants out of the said raw material were verifiable and the same could have been verified and if proved wrong then only it could have been upheld that the appellant could not prove the installation/fabrication of capital goods. The finding of adjudicating authority that appellant did not intimate regarding the use of raw mater....
X X X X Extracts X X X X
X X X X Extracts X X X X
....where there is variable ratio. Since in the instant case the allegation is only on the basis of average input/output ratio, the same is not reasonable doubt, more so because the explanation advanced by appellants for the shortage which was very much verifiable, was not verified. The appellant have placed reliance on the decision in the case of Govind Rubber Ltd. v. CCE, Jaipur - 2005 (192) E.L.T. ....