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2017 (2) TMI 1139 - CESTAT CHANDIGARHShortage of goods - demand - CENVAT credit on raw material found short - duty on finished goods found short - penalty - the finished goods manufactured on a particular day was not entered in RG-1 even after same were loaded in the tankers meant for clearances for such goods - Held that: - there is shortage of inputs and during the process there are some process losses to the tune of 0.5% to 0.9%. This Tribunal in appellants own case CASTROL INDIA LTD. Versus COMMISSIONER OF C. EX [2007 (10) TMI 91 - CESTAT, MUMBAI] allowed the process loss up to the 0.5% and appellant has also intimated to the department with regard to the processes loss in 1999 itself - the duty has been paid on losses beyond permissible limits. In that circumstances, it cannot be alleged that the appellant has availed excess Cenvat credit with intent to evade payment of duty - appeal allowed - decided in favor of appellant.
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