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2016 (11) TMI 1343 - CESTAT MUMBAI

2016 (11) TMI 1343 - CESTAT MUMBAI - TMI - Recovery of inadmissible CENVAT Credit - shortage of raw materials, Aluminium scrap - whether the appellant is ineligible to avail CENVAT Credit of the aluminium scrap allegedly received short during the period in question? - Held that: - It is undisputed that 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 fi .....

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177 - CESTAT, CHENNAI [LB]], wherein the Larger Bench has held that the CENVAT Credit cannot be denied only on specific allegations as may indicated in the said order. - Appeal allowed - decided in favor of appellant. - E/2070/10-MUM - A/93641/16/SMB - Dated:- 1-11-2016 - Shri M.V. Ravindran, Member (Judicial) Shri Hemand Kanade, Advocate for Appellant Shri S.V. Nair, AC (AR) for Respondent ORDER This appeal is directed against Order-in-Appeal No. AGS(201)189/2010 dated 3.8.2010 passed by th .....

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e case of the appellant that during the period in dispute the appellant procured aluminium scrap indigenously and they have never imported aluminium scrap. During the period June, 06 to March, 08, they received 14 consignments of aluminium scrap and the shortage was 0.0041% of the total received quantity that also due to the fact that the aluminium scrap was sent for weighing outside, as appellant did not have any weighing bridge. It is the submission that this difference could be due to varianc .....

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