Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 123 - AT - Central ExciseCENVAT credit - inputs - denial on the ground that the inputs found short were not used in or relation to the manufacturer of final products, therefore, the cenvat credit of the duty paid on these goods is not admissible to the appellant - Held that: - there is no allegation against the appellant for diversion of inputs as such. Further, in some cases inputs were found excess and in some cases inputs were found short i.e. to the small variation of 0.22%/0.23% of the total inputs received - there is shortage of minor quantities i.e. 0.23%/ 0.22% of the total inputs which is within permissible limit, therefore, the cenvat credit cannot be denied to the appellant - appeal allowed - decided in favor of appellants.
|