2008 (2) TMI 265

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....R, for the Respondent. [Order] - The relevant facts of the case in brief are that the appellants are engaged in the manufacture of Calcined Petroleum Coke (in short CPC) falling under Chapter Heading No. 2713.12 of the Schedule to the Central Excise Tariff Act, 1985. It has been alleged in the show cause notice dated 25-3-98 that during the checking of the records for the financial year 1993-94....

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....details of consumption of the raw material month wise in their chart. He relied upon the Larger Bench decision of the Tribunal in the case of CCE, Nagpur v. Associated Cement Companies Ltd., reported in 2006 (197) E.L.T. 215 (Tri.-LB). He also relied upon the decision of the Tribunal in the case of Hindustan Coca Cola Beverages Pvt. Ltd. v. CCE, Thane-1 reported in 2006 (205) E.L.T. 700 (Tri.-Mumb....

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....) held that Modvat credit cannot be denied on loss of moisture contained in inputs due to evaporation. I also find that the appellant submitted a chart of monthwise consumption of the inputs. There is no material placed by the Revenue of clandestine removal of the inputs. The appellant explained the natural loss, conversion loss and processing loss in detail which were not disputed by the lower au....