2004 (12) TMI 185

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....r-in-Appeal No. 164/2004 dated 29-3-2004 by which the Commissioner (Appeals) has allowed the CENVAT credit on the entire quantity of LDO/Furnace Oil to M/s. Jaypee Rewa Plant. 2. When the matter was called, no one was present on behalf of the respondents nor was there any request for adjournment. As the issue involved is covered by various decisions of the Tribunal, I take up the appeal for dis....

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.... inputs not received. He relied upon the decision in the case of HEG Ltd. v. C.C.E., 2001 (127) E.L.T. 235 (T). 4. I have considered the submissions of the learned D.R. It is nobody's case that both LDO and Furnace Oil are not of volatile nature and have the characteristics of being evaporated. The shortage noticed is only 0.12% on account of evaporation as the LDO/Furnace Oil has been transpor....