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2012 (6) TMI 752 - AT - Central ExciseCenvat Credit- whether Cenvat Credit could be denied to the assessee on the ground that the weight of the input recorded on receipt in the premises of the manufacturer of the final products showed a shortage compared to the weight recorded in the relevant invoice? Held that- tolerance in respect of hygroscopic, volatile and such other cargo have also to be allowed as per industry norms excluding, however, unreasonable and exorbitant claims. Similarly, minor variations arising due to weighment by different machine will also have to be ignored if such variations are within tolerance limit - Finding no mala fide reason attributable to the appellant - Decided in favour of assessee.
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