2007 (12) TMI 172

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....Shri B.S. Suhad, SDR, for the respondent. [Order]-1. Heard both sides. 2. The appellant filed this appeal against the impugned order whereby credit of duty was denied on the ground that the appellant failed to show receipt of inputs in the factory of manufacture. 3. The contention of the appellant is that they are engaged in the manufacture of industrial gases, oxygen, nitrogen, carbon di....

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....the lower authority and the lower authority ignored this record.  The contention is that the appellant also produced the record by way of material receipt memo regarding receipt of the inputs and the same were not accepted by the lower authority on the ground that the same is afterthought. 5. The appellant submitted that they filed written submissions dated 22.7.2005 before Commissioner (A....

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....roduced any other material evidence to show that the inputs were received in the factory, therefore, the demand was rightly made. 7. I find that the appellant received certain quantity of inputs by way of transfer from their trading unit which were cleared on payment of duty.  In respect of the units which were working under the Modvat Scheme statutory record prescribed under the rules is ....