2016 (10) TMI 825

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er C&CE, Ahmedabad III [2014 (11) TMI 116 - CESTAT AHMEDABAD] - Held that: - the assessee was consuming as many as 42 different inputs. The discrepancies in the stock was found only in five of them. As a whole, the shortfall is only 0.42% of the total consumption of inputs by the assessee. It was in this background that the Tribunal opined that such discrepancy can be put down as manufacturing los .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , the Tribunal is justified in giving weightage to the common knowledge prevalent in the industry for determining manufacturing loss to be within tolerance limit and ignoring contrary material and evidences adduced on record by the Revenue to establish non-entitlement of availing Cenvat credit by the respondent-assessee on short found raw material/input? 2. Case of the Revenue is that there wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X