https://www.taxtmi.com/caselaws?id=76139 Cenvat credit on inputs cannot be denied merely because the quantity or weight received in the factory is lower than the invoice weight. The controlling question is whether the goods covered by the invoice were actually received and used as inputs, with shortages assessed case by case in light of diversion in transit, evaporation, hygroscopic loss, weighment differences, recognised tolerance limits, and other commercial factors. Minor variations within industry norms may be ignored, while unreasonable or unexplained shortages can justify denial of credit. The analysis rejects any rigid or mechanical rule for short receipt disputes under the Cenvat Credit Rules. en-us Thu, 12 Nov 2009 00:00:00 +0530 Fri, 28 Nov 2025 15:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76139 Cenvat credit on inputs cannot be denied merely because the quantity or weight received in the factory is lower than the invoice weight. The controlling question is whether the goods covered by the invoice were actually received and used as inputs, with shortages assessed case by case in light of diversion in transit, evaporation, hygroscopic loss, weighment differences, recognised tolerance limits, and other commercial factors. Minor variations within industry norms may be ignored, while unreasonable or unexplained shortages can justify denial of credit. The analysis rejects any rigid or mechanical rule for short receipt disputes under the Cenvat Credit Rules. Case-Laws Central Excise Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76139