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2017 (3) TMI 1582 - AT - Central ExciseCENVAT credit - inputs found short - Held that: - on lack of any evidence of clandestine removal, the reasonableness of the explanation for the shortage which was found to be well within normal tolerance limit - grounds of appeal fail to specify any part of the show cause notice that can controvert the claim of process loss which is inherent in any manufacturing activity - appeal dismissed - decided against Revenue.
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