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2017 (8) TMI 892 - CESTAT MUMBAICENVAT credit on short quantity received denied - weight variations - Held that: - shortages is to the tune of 2% and less - There is no case of the Revenue that total bulk cement cleared from the Gujarat plant was not received by the appellant at Mumbai plant as no quantity was diverted in the transit therefore it is case of only weight variations between weight shown at the time of the loading of the cement into ship from Gujarat and at the time of unloading from transportation of cement from Nhava Sheva, Mumbai - similar issue decided in the case of M/s ULTRA TECH CEMENT LTD Versus COMMISSIONER OF CENTRAL EXCISE [2014 (8) TMI 180 - CESTAT MUMBAI], where it was held that As there is no allegation of diversion or pilferage and considering the fact that in some cases weight is short and weight is excess, it is held that it occurred only due to the various method of weighment of the goods - appeal allowed - decided in favor of appellant.
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