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Commissioner of Central Excise, Allahabad Versus M/s Hindalco Industries Ltd.

2017 (2) TMI 475 - ALLAHABAD HIGH COURT

MODVAT credit - Whether Tribunal substantially erred in law in holding that Modvat credit can be allowed in respect of quantity of inputs not actually received and accordingly not used in or in relation to the manufacture of final product? - Held .....

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he items received and a mere minor loss in transit or a difference in the weight due to differences in weighing scale or in dip reading, would not lead to the conclusion that there was any illegal diversion or that the assessee was claiming Cenvat cr .....

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Appellant : Ramesh Chandra Shukla ORDER This is a department's appeal under section 35 G of the Central Excise Act, 1944, against an order of the tribunal dated 23rd March, 2009. The question of law sought to be answered, is hereunder:- "Whe .....

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ounsel, Shri Krishna Agarwal for the department and Shri Nishant Mishra for the assessee. The tribunal has come to the conclusion that the assessee was entitled to Cenvat credit in respect of the goods received for reasons that the assessee while rec .....

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ere was a variation of 0.08%to 0.38%, which is minimal. The tribunal while examining the matter has clearly recorded the finding that there was no material on record to suggest that any illicit diversion of the Cenvated inputs had been made for uses .....

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