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2013 (8) TMI 128 - AT - Central ExciseEligibility to take Cenvat Credit in respect of shortage quantity of input items - Shortages of inputs on inspection are not real shortages - Appellant use a large number of inputs about 60 to 80, for manufacture for their final products - Shortages in respect of 6 items mentioned above which had been detected in course of annual stock taking conducted by the appellant themselves - In respect of some other items, there was excess quantity also – Held that:- Shortage according to the appellant, in terms of percentage is about 2% and this fact is not refuted by the Department - In respect of solid inputs weightment is done by the weighing scale and in respect of furnace oil, the weightment is done by the dip-reading - Mistake are possible in determining the weight of inputs by weighing scale or by dip-reading. The fact that the mistakes are random mistakes, is also evident from the fact that in respect of a number of other items, there is excess also - Alleged shortages of inputs are not real shortages relying upon the decisions in the case of Triveni Glass Ltd. Vs. Commissioner of Central Excise, Allahabad reported in [2007 (8) TMI 194 - CESTAT, NEW DELHI] and other similar cases – Decided in favor of Assessee.
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