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2013 (4) TMI 248 - CESTAT, CHENNAIAdmissibility of credit in respect of alleged short quantities received through pipelines without allowing adjustments for excess quantities received Cenvat Credit - Held that:- tolerance in respect of hygroscopic, volatile and such other cargo have also to be allowed as per industry norms excluding, however, unreasonable and exorbitant claims. Similarly, minor variations arising due to weighment by different machine will also have to be ignored if such variations are within tolerance limit. Therefore appeal was to be returned to the original authority to view the matter in the light of the cited decision of the Larger Bench in Commissioner of Central Excise, Chennai vs Bhuwalka Steel Industries Ltd [2009 (11) TMI 177 - CESTAT, CHENNAI [LB].
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