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2017 (3) TMI 1445 - AT - Central ExciseCENVAT credit - inputs which were found short during the course of final appraisal of the stock taking of the assessee - Held that: - there is no allegation against the respondent for diversion of inputs as such, in some cases inputs were found excess and in some cases inputs were found short i.e. to the small variation of 0.05% of the total inputs received - shortage of minor quantities i.e. 0.05% of the total inputs is within permissible limit - similar issue came up before this Tribunal in the case of Maruti Udyog Limited [2004 (6) TMI 155 - CESTAT, NEW DELHI], wherein it was held that If the shortages are within the tolerance limits fixed by an efficient management and certified to as within the norms by qualified accounting professionals, it would be unreasonable and unfair for tax authorities to take a different view - credit allowed - appeal dismissed - decided against Revenue.
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