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2017 (8) TMI 1037 - CESTAT MUMBAIDenial of Cenvat credit - Shortage of weight - Held that: - credit was denied on 0.35% shortage found in the weight as compared to the weight mentioned in the invoice. However, there is no dispute that number of blooms and the billets supplied by the supplier mentioned in the invoices have been fully received. There is no shortage in number of pieces. If this is so, then there is no actual shortage in the quantity of the goods covered by the invoices. The difference in weight is only the weight variation from the weight taken in one weighbridge and others - decided against the revenue.
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