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2018 (10) TMI 690 - CESTAT CHENNAICENVAT Credit - excess availment of credit - liquid gases - procurement of inputs less than the invoiced quantity but availed full CENVAT Credit of duty indicated in the respective invoices - loss due to evaporation - Rule 3 of the CCR, 2004. Held that:- Admittedly, the extent of loss having not been addressed in the statute, the same has been allowed by various courts considering the nature of goods involved - such loss cannot be ruled out and the assessee-appellant herein should also get the benefit of the same. But, at the same time, the argument of appellant that the losses of the kind involved in the present case are normal and the counter-argument of the Revenue that such loss is high, has not been proved with any supporting scientific evidences. This assumes importance when there is no allegation of diversion or man-made loss. For this reason, the matter requires a fresh adjudication, requiring the supporting documents as indicated above to be placed on record. Appeal allowed by way of remand.
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