Cenvat credit dispute over input shortages and weighment slips sent for Larger Bench reference amid conflicting Tribunal rulings.

Cenvat credit denial was questioned where alleged input shortages were compared with weighment slips, and the Tribunal noted conflicting decisions on that point. The matter was not decided on the merits; instead, the conflict was directed to be placed before the appropriate Division Bench for reference to a Larger Bench.

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Issues: Whether Cenvat credit could be denied on the ground of shortage of inputs vis-a-vis weighment slips, and whether the conflicting Tribunal decisions required resolution by a Larger Bench.

Outcome: The conflict of decisions was directed to be placed before the appropriate Division Bench for reference to a Larger Bench.

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