2005 (12) TMI 137

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....Archana Wadhwa, Member (J)]. - After hearing both sides duly represented by Shri M.H. Patil, learned Advocate for the appellant and Shri S.S. Bhagat, learned SDR for the revenue, we find that Modvat credit of Rs. 25,200/- has been disallowed to the appellant in respect of "Trolly Bin Hopper" on the ground that the same being material handling equipment cannot be considered to be modvatable goods. ....

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....eservation for investigation of complaints are not chargeable to duty. As such, by following the ratio of the above decision, we set aside this demand also. 3. Demand of Rs. 2,905/- stands confirmed against the appellants in respect of unexplained shortage of modvatable inputs detected at the time of physical stock taking. Shri M.H. Patil, learned Advocate submits that in view of small quantum ....

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.... resulted in discrepancies which are settled in the personal ledger. However, he fairly agrees that no such adjustments are made in the statutory record but submits that entries made in the stock ledger would clearly reflective upon the fact that entire raw material was consumed by them in the manufacture of final product which was cleared on payment of duty and no such material was ever removed b....