TMI Blog2016 (11) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... the extent of 0.046% and the %age of shortage which is well within the permissible / tolerance limit as per Board circular dt 23.09.2002 - the shortage of inputs is insignificant percentage of storage and handling losses intended for use in the manufacture of final products and Cenvat credit cannot be denied - appeal dismissed - decided against Revenue. - Ex/686/2009 - FO/A/76443/2016 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, the Commissioner (Appeals) upheld the adjudication order and disallowed the appeal filed by the Revenue. Hence, this appeal before the Tribunal. 3. It is revealed from the adjudication order that the respondent contended before the adjudicating authority as under:- In reply to the Show Cause Notice, the said assessee submitted a written representation dated 20.08.07, wherein they stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the shortage / loss / difference of Naphtha is due to reason other than inevitable / natural phenomenon, which is beyond the respondent s control, hence the loss of the material in transit/storage/handling cannot be ruled out. Further the fact the shortage is to the extent of 0.046% only and which has also not been disputed, and the percentage of shortage is well within permissible/ toleran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red petroleum Products may be granted to the extent of actual loss subject to maximum ceiling of 0.5% for Motor Spirit, kerosene, refined Diesel Oil and Light Diesel Oil and 0.25% for furnace Oil. But it does not contain the specific mention of impugned input i.e. Naptha. 6. I find that the Revenue has not disputed the shortage to the extent of 0.046% and the %age of shortage which is well with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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