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2017 (5) TMI 133 - AT - Central ExciseShortage of goods - CENVAT credit - case of Revenue is that the CENVAT credit availed by the appellant is not available on that portion of the pet coke which was not received in the factory as the same has not been used in the manufacture of final products - Held that: - The appellant had not intimated the short receipt of goods to the jurisdictional Central Excise Authorities and unless the Departmental officers audited the records, the said irregular availment of Cenvat Credit would not have come to the knowledge of the Department - the decision of the Adjudicating Authority in disallowing the irregularly availed Cenvat Credit and demanding of appropriate interest and also imposition of penalty u/r 15(2) of CCR, 2004 read with Section 11AC of CEA, 1944 is legal and proper - appeal dismissed - decided against appellant.
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