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2023 (12) TMI 249 - CESTAT MUMBAIAvailment of credit to the extent of ‘loss in transit’, ascertained from measurement at the factory - rule 3 of CENVAT Credit Rules, 2004 - lower authorities had adopted the benchmark of 2% as the ‘tolerance’ and further denied credit wherever the difference was more than 0.4% as established by issue of debit notes - HELD THAT:- It would appear that payment of duty by the supplier on clearance of the goods, as well as inclusion thereof in invoices raised on appellant, is not in dispute and objection is solely on the ground that, in terms of rule 2(k) of CENVAT Credit Rules, 2004, only such ‘duty paid’ goods as have been used in the manufacture of excisable goods are entitled to be availed as credit. The issue is no longer res integra and that, in SAVITA OIL TECHNOLOGIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE BELAPUR, NAVI MUMBAI [2022 (6) TMI 1175 - CESTAT MUMBAI], it was held that Availment of CENVAT credit of duties paid on inputs is enabled by rule 3 of CENVAT Credit Rules, 2004. The credit taken by the appellant is the duty of central excise paid by the supplier as recorded in the invoices and any difference in quantity, manifested in ‘goods receipt note (GRN)’ on actual weighment at place of receipt, does not alter the tax thus borne on the goods except when credit accrues to the supplier through appropriate debit notes raised by recipient. No such document is placed on record. There is no evidence of any of inputs having been returned to supplier or rerouted elsewhere. Credit allowed - nothing remains in the impugned order which is set aside - appeal allowed.
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