Cenvat credit on despatched quantity

[Guest]

Furnace Oil receieved short at factory due to weighment differance, evaporation etc, whether cenvat can be availed on dispatched qnty.

[Guest]

Entitle for CENVAT credit on dispatched quantity on the ground that it is just normal loss

AI Summary

Cenvat credit on dispatched quantity permitted where normal loss from evaporation or weighment differences occurs during manufacture. Cenvat credit is claimable on the quantity dispatched where shortages arise from ordinary manufacturing variances such as weighment differences or evaporation, treating such diminution as normal loss and permitting credit allocation based on dispatched output rather than theoretical input receipt.