CENVAT credit based on prescribed import documents remains available despite short receipt of imported base oil.

CENVAT credit on imported base oil was available for the full Central Excise duty or CVD recorded in invoices and Bills of Entry despite a shortfall in the quantity received at the factory. The notes state that earlier proceedings involving the same assessee and comparable periods had already resolved the issue by allowing credit based on duty shown in the prescribed documents. Applying that position consistently, the demand challenging full credit was unsustainable.

---

---

Issues: Whether CENVAT credit of the entire Central Excise duty/CVD stated in invoices or Bills of Entry for imported base oil is available where the quantity actually received in the factory is short.

Analysis: The dispute had already been resolved in the assessee's own earlier proceedings for comparable periods. Those decisions allowed credit based on the duty reflected in the prescribed documents notwithstanding short receipt of base oil, and the same issue could not be decided differently.

Conclusion: Full CENVAT credit based on the invoices/Bills of Entry was allowable despite short receipt of the imported base oil; the demand was unsustainable.

---