https://www.taxtmi.com/caselaws?id=87414 Modvat credit on a hygroscopic input was held to depend on the duty-paid quantity where the shortfall in factory receipt arose from natural moisture loss during transit or storage. The Tribunal treated weight variation in viscose staple fibre as an ordinary incident of the commodity and found no basis to restrict credit to the net weight actually received when there was no pilferage or deliberate removal. In such circumstances, a rigid insistence on physical receipt weight was considered unwarranted, and credit on the invoiced duty-paid quantity was allowed. en-us Thu, 09 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87414 Modvat credit on a hygroscopic input was held to depend on the duty-paid quantity where the shortfall in factory receipt arose from natural moisture loss during transit or storage. The Tribunal treated weight variation in viscose staple fibre as an ordinary incident of the commodity and found no basis to restrict credit to the net weight actually received when there was no pilferage or deliberate removal. In such circumstances, a rigid insistence on physical receipt weight was considered unwarranted, and credit on the invoiced duty-paid quantity was allowed. Case-Laws Central Excise Thu, 09 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87414