Cenvat credit on minor input shortages below 0.5% in manufacturing was upheld based on prior Tribunal treatment.

Cenvat credit was held not to be deniable for shortages of inputs arising during the manufacturing process where the shortage was below 0.5%, as such shortages were treated as covered by the Tribunal's earlier order in the assessee's own case. The same approach was applied for the relevant period, and the credit claim was upheld in favour of the assessee.

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Issues: Whether Cenvat credit could be denied on shortages of inputs arising during the manufacturing process where the shortage was below 0.5%.

Analysis: The issue was treated as covered by the Tribunal's earlier order in the assessee's own case. It was accepted that shortages of inputs occurring in the course of manufacturing below 0.5% did not justify denial of credit, and the same approach was applied for the present period.

Conclusion: Cenvat credit could not be denied for input shortages below 0.5% occurring in the manufacturing process, and the appeal was allowed in favour of the assessee.

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