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2007 (12) TMI 326 - AT - Central ExciseCenvat/Modvat credit - Inputs found short - Held that: - In the present case, by any standards, the shortage is very much within the range. If the entire quantity of inputs received in the factory during the material period is taken, the shortage of issues for manufacture of final product is only 0.66%. If only the duty-paid inputs received in the factory during such period are considered, the shortage is only to the extent of 0.35% - it would be appropriate to hold that it is unreasonable to disallow to the assessee Modvat credit on the inputs found short - appeal allowed.
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