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2014 (8) TMI 180 - AT - Central ExciseDenial of CENVAT Credit - input credit on cement received in their factory - difference of weighment shown in the invoice and actually done in assessee's factory - Held that:- Appellant have taken the credit on the basis of invoices issued by the supplier and quantity mentioned therein. There is no allegation against the appellant that the goods have been diverted during the transit or there is any pilferage of the goods during the course of transportation. Further, if the appellant had not weighed the inputs in their factory, they were entitled to take credit on the quantity mentioned in the invoice issued by the supplier. As there is no allegation of diversion or pilferage and considering the fact that in some cases weight is short and weight is excess, it is held that it occurred only due to the various method of weighment of the goods. Moreover, considering the fact that the goods in question is ‘cement', there may be a transit loss of the goods like cement. Therefore, considering the fact that the shortage of input on weighment is found near about 2% of the total quantity and in some cases it was found to be excess, the loss of 2% of cement during the course of transportation is to be held as mirage. In these circumstances, the Cenvat credit cannot be denied. As the appellant has taken the Cenvat credit on the basis of invoice issued by the supplier and the quantity mentioned therein, therefore, the appellant are entitled for the Cenvat credit - Decided in favour of assessee.
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