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2011 (2) TMI 198 - AT - Central ExciseCenvat credits - The first SCN invoked the extended period of limitation by alleging that the noticee had suppressed short-receipts of HR Coils with an intent to avail inadmissible credit fraudulently for evading payment of duty on final product - It is an admitted fact that the lorryloads of HR Coils which were received at the respondent's factory were weighed on their weighbridge and the net weights of the material were recorded in the "HR Coil Receipt Register" maintained by the respondent - he actual shortage of material, as found on comparison of the invoices with the "HR Coil Receipt Register", is 0.02 per cent to 0.04 per cent only, which is within the above tolerance limit - There can be not doubt, the burden of proof regarding admissibility of CENVAT credit is on the claimant as laid down under the relevant rule - it cannot be Ignored that Parliament recognized the possibility of occurrence of an error in weighment on weighbridges and, accordingly, provided for prescription of different tolerance limits for weighbridges of different capacities - Appeal is dismissed
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