https://www.taxtmi.com/caselaws?id=94672 Modvat credit could not be denied merely because the input weight recorded at purchase differed from the weight noted at the factory of receipt and use. The discrepancy was treated as a normal weighment variation between different machines and weighbridges, and the statutory recognition of permissible error in declared weights supported that view. Where the duty-paid character of the inputs and their receipt and use in manufacture were not in dispute, a minor weight difference was not a valid basis to disallow credit. The department's objection therefore failed, and the credit remained admissible. en-us Tue, 28 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94672 Modvat credit could not be denied merely because the input weight recorded at purchase differed from the weight noted at the factory of receipt and use. The discrepancy was treated as a normal weighment variation between different machines and weighbridges, and the statutory recognition of permissible error in declared weights supported that view. Where the duty-paid character of the inputs and their receipt and use in manufacture were not in dispute, a minor weight difference was not a valid basis to disallow credit. The department's objection therefore failed, and the credit remained admissible. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94672