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2015 (1) TMI 24 - AT - Central ExciseTransit loss - Naphtha - duty has been demanded on account of less receipt of goods than mentioned in the invoices - Held that:- There is no doubt that the Lube Base Oil are being transported through pipeline. If any goods are transported through pipeline or by other means of transports, if they are not solid, there is every chance of loss of quantity of the goods by way of evaporation. Therefore, as held by the Hon’ble High Court of Bombay in the appellant’s own case (2013 (3) TMI 481 - BOMBAY HIGH COURT) transit loss can be allowed. I also find that in this case the transit loss is varying between 0.01 and 0.72% which is admissible in the facts and circumstances of the case. Therefore, I hold that there may be variation in the transportation of the quantity of the goods accordingly, transit loss is allowable. Hence, I hold that the appellant is entitled for input credit as shown in the invoices. Accordingly, the impugned order is set aside - Decide in favour of assessee.
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