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2017 (10) TMI 435 - AT - Central ExciseCENVAT credit - job-work - short receipt goods from job worker - Held that: - The short receipt of processed goods is only on account of process loss at the end of the job worker and there is no allegation that either the inputs have been diverted or the processed goods have been diverted. In the absence of those evidence, the Cenvat credit cannot be denied on the differential quantity of inputs and processed goods - similar issue decided in the case of M/s Real Ispat And Power Ltd. Versus Commissioner of Central Excise And Customs, Raipur [2016 (4) TMI 327 - CESTAT NEW DELHI], where it was held that As there is no allegation of diversion of inputs or processed goods, the Cenvat credit taken up by the appellant cannot be denied - appeal allowed - decided in favor of appellant.
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