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2011 (5) TMI 765 - CESTAT, MUMBAIExcess credit on inputs availed - alleged that the appellant had availed CENVAT credit on the entire quantity mentioned on the Central Excise invoices and not on the actual quantity received in contravention of Rule 3 of CENVAT Credit Rules – Held that:- measurement at the end of the supplier was found excess and at the end of appellant was found short which is well within the permissible limit of tolerance as per the Standards of Weights and Measures Act, 1976. There is no allegation against the appellant that the inputs have been diverted enroute or not received in the factory of the appellant as per Central Excise invoices, appellant has taken the CENVAT credit correctly as per Central Excise invoice, appellant is not required to reverse the credit, appeal is allowed
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