2023 (4) TMI 1453

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CIAL) Shri Mihir Mehta, Advocatefor the Appellant Shri Bhilegaonkar Deepak, Assistant Commissioner, Authorized Representative for the Respondent PER: SANJIV SRIVASTAVA This appeal is against Order-in-Original NO. 08/COMMR (KAP) LTUM/CX/2012 Dated 26.06.2012 by the impugned order Commissioner as held as follows:- I confirm the duty demand of Rs. 1,82,88,215/- (Rupees. One Crore....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtain losses which are as indicated in table below. Description of input  Quantity Purchased (in MT) Loss on account of above (MT) % of loss Duty Demand (in Rs.) Slag 23,46,856 3,26,160 13.89% 1,58,37,465 Clinker  18,87,296 5,546  0.29% 22,93,693 Gypsum 1,00,773 3,011 2.98% 1,57,057 Total    1,82,88,215 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dmittedly, the respondents have paid for the entire quantity of the inputs including the moisture content. Duty has been made by the assessee from their suppliers on account of this loss of moisture. As such, it is the total quantity of the inputs and total quantum of duty paid on the said inputs, which has to be taken into consideration for the purposes of the modvat credit in terms of Rule 57A. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een received the Modvat credit attributable to the weight of the moisture lost in transit from the suppliers end to the assesses end cannot be denied. The said decision was not taken note of by the single member bench of the Tribunal while deciding the issue in the case of Adhesives & Chemicals. 4.3 Similar view has been expressed in the following orders:- i. Bhuwalka Steel Industreis ....