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2010 (12) TMI 367 - HC - Central ExciseCENVAT credit - Inputs - short receipt of goods - Held that: in the absence of any evidence to indicate short receipt of material, merely because there is some discrepancy between the quantity stated in the invoice and that shown in the 3-CD report, it cannot be presumed that there was in fact short receipt of raw material - It is not possible to state that the conclusion arrived at by the Tribunal is in any manner unreasonable, so as to warrant interference - The appeal of department accordingly dismissed.
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