2017 (1) TMI 297

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....nt ORDER The fact of the case is that the Cenvat Credit was disputed on the ground that the appellant in respect of certain inputs shown the input as waste and value of the input was shown reduce.  The credit was denied by adjudicating authority  and the same was upheld by the Commissioner, therefore the appellant is before me.  2.   None appeared on behalf of the....

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....ase the undisputed fact is that the inputs on which credit was disallowed by the lower authority shown in the books of the appellant was shown as scrap and lesser value was shown, however the input remained in the factory and the same was not cleared. I also observed that though input was shown in the books of the appellant as scrap and lesser value was shown, but it is not the case where the valu....