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2015 (10) TMI 1369 - CESTAT MUMBAI

2015 (10) TMI 1369 - CESTAT MUMBAI - TMI - Availment of CENVAT Credit - Shortage of inputs - Held that:- Issue involved is squarely covered by the appellants own case for the earlier period [2010 (8) TMI 945 - CESTAT MUMBAI]. Accordingly, after waiver of the condition of pre-deposit, I took up the appeal for disposal with the consent of both the parties. - As the issue is squarely covered by the decision of this Tribunal cited hereinabove holding that where the shortage below 0.5% of inputs in t .....

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is directed against Order-in-Appeal No. 80/RGD/2009 dtd. 18/9/2009 passed by the Commissioner of Central Excise & Customs (Appeals), Mumbai-II, wherein he upheld the order-in-original dated 21/4/2008 and rejected the appeal of the appellant. The fact of the case is that the appellant availed Cenvat Credit in respect of various inputs which are volatile in nature and right from receipt of the inputs up to stage of consumption small quantity of inputs get evaporated and accordingly shortage o .....

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unit has considered that the loss of input up to 0.5% is allowable vide this Tribunal order No. A/741 to 746/2007 C-II (EB) dated 12/10/2007. He submits that in view of this judgment the Cenvat Credit cannot vary on the loss of quantity of inputs up to 0.5%. He further submits that following aforesaid judgment of the Tribunal in their own case, it was held that loss of input up to 0.5% is allowable by this Tribunal order No. A/734/2009/JBM/C-IV dated 16/8/2010. With these orders, issue in disput .....

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llowable and Cenvat credit on such quantity cannot be denied. 3. On the other hand, Shri. V. K. Shastri, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue fairly conceded that with various orders of this Tribunal the issue attained finality. 4. I have carefully considered the submissions made by both sides and perused record. 5. I find that on the issued involved in their own case, this Tribunal has passed following order: Tribunal order No. A/741 to 746/2007 C-II (EB) dated 12/1 .....

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which on their own admission do not cover the entire errors. Since these errors are not negligible and constitute about 10% of the demand, they cannot be ignored. Similarly in respect of the process losses which constitute 4.9% of the total demand roughly amounting to ₹ 13,00,271/- losses upto. 5% alone are to be condoned as this has been established practice admitted by the appellant where they themselves were limiting the process losses upto. 5% and were paying duty in respect of loss b .....

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be less and therefore once the appellants have themselves considered .5% as a bench mark which must be on some rational consideration loss only upto .5% of the total production should be condoned. For these purposes matter is remanded back to the original authority with liberty to the appellants to produce all the documentary evidence before the commissioner and Commissioner should consider such documentary evidence and thereafter give his finding on the same. At this stage we make it clear that .....

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some of which are base mineral oils. These liquids are procured in volume shown as litres or kilolitres in the relevant invoice. The volume is converted into weight theoretically and such quantity is entered in Part I of RG-23A account. At a later stage, it is said, the inputs are weighted, whereupon variation in quantity is found. It was alleged that there are differences in the quantity and the demand notices were issued for shortages. 2. The appellant has filed the written submissions that i .....

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