2017 (10) TMI 1025

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..... er: Archana Wadhwa Briefly stated facts of case are that appellants are manufacturers of seats for motor vehicles and they avail Cenvat credit of duty paid on inputs/capital goods and service tax paid on input services and utilise towards payment of Central Excise duty on the clearances of finished excisable goods. During audit of accounts of appellant, it was noticed that they made provisions, n .....

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..... he impugned order, I find that the total net shortage compared to inventory was only 0.56%. They contented that such small percentage of shortage has occurred on account of the fact that the credit was taken on the basis of numbers whereas at the time of issuance of the inputs, the same was done on the basis of weight. The appellants contended that their being no proof or allegation for clearance .....

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..... e Vs Maruti Suzuki India Ltd. reported as 2015 (319) E.L T. 549 (S.C.) has rejected the Revenue's appeal on the ground that such shortages of inputs are due to accounting error and there being no physical shortage with any allegation of clandestine removal, the credit cannot be disallowed. Inasmuch as, the Tribunal's decision in the case of Maruti Suzuki India Ltd (supra) stands approved b .....

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