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2017 (8) TMI 1379 - CESTAT MUMBAICENVAT credit on inputs short received - assessee had claimed CENVAT credit on base oil as per the invoice quantity which was in excess of that entered in the internal records of the appellant - availment to the extent of permitted tolerance - re-credit - Held that:- The issue is covered by the decision of the Larger Bench of the Tribunal in Commissioner of Central Excise, Chennai v. Bhuwalka steel Industries Ltd [2009 (11) TMI 177 - CESTAT, CHENNAI [LB]] wherein held different types of shortages cannot be dealt with according to any one inflexible and fixed standard for the purpose of allowing credit under Rule 3(1) of the Cenvat Credit Rules. Decision to allow or not to allow credit in any particular case will depend on various factors. In the absence of any exercise having been carried out before issue of the show cause notice or examination in the orders of the lower authorities, the claim of Revenue to set aside the impugned orders is not tenable - appeal dismissed.
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