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2009 (3) TMI 684 - AT - Central ExciseCenvat/Modvat credit - difference in quantity of Inputs - Held that: - it is clear that the settled legal position is that Cenvat credit to the extent of full amount of duty shown in the supplier’s invoice is permissible, even if the quantity actually received is somewhat short provided the shortage is meagre, attributable to difference in weighing scales and/or transit loss due to evaporation in case of liquids, and there is no evidence of deliberate illicit diversion. In this case, the shortage of 0.08% to 0.38% is meagre-attributable to difference in weighing scales or transit loss in case of LDO/furnace oil and there is absolutely no allegation of illicit diversion of the cenvated inputs - reversal of credit on 0.08% - 0.38% shortage on receipt of inputs is not called for - appeal allowed.
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