TMI Blog2016 (11) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the aluminium scrap covered under the 14 Bills of Entry were received in container in the factory premises of the appellant and there is no allegation in the show-cause notice nor there are any findings that the said containers were diverted enroute. On to totality of shortages, as in this case, I find that the shortage of 0.0041% of total receipt is during the period in question is very-very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 passed by the Commissioner of Central Excise Service Tax (Appeals), Aurangabad. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the recovery of inadmissible CENVAT Credit amount of ₹ 3,82,510/- on shortage of raw materials i.e. Aluminium scrap imported by various Bills of Entry during the period June, 06 of March, 08. It is the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich may be due to difference in calibration of machine and transit loss and mishandling. He would rely upon the decision of the Larger Bench of the Tribunal in the case of Commissioner of Central Excise, Chennai Vs. Bhuwalka Steel Industries Ltd - 2010 (249) ELT 218 (Tri-LB) and decision of the Tribunal in the case of Jalan Dyeing Bleaching Mills Vs. Commissioner of Central Excise, Mumbai- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tality of shortages, as in this case, I find that the shortage of 0.0041% of total receipt is during the period in question is very-very negligible. Such negligible shortage cannot be held against appellant for denial of CENVAT Credit of duty paid on the imported inputs. I find that the issue is now squarely covered by the decision of the Larger Bench of the Tribunal in the case of Bhuwalka Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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