https://www.taxtmi.com/caselaws?id=113877 The Tribunal ruled in favor of the appellant, a manufacturer facing duty demand due to lost molasses during storage, allowing Modvat credit on the full quantity of input, including lost molasses. The Tribunal cited a circular permitting a normal loss of up to 2%, supporting the appellant's claim. Additionally, the Tribunal criticized the lower authorities for adjusting the demand amount from rebate claims before the appeal time limit expired, violating the appellant's right to appeal and obtain a stay of recovery. The Tribunal ordered the immediate return of the recovered amount to rectify the procedural violation. en-us Fri, 14 May 2004 00:00:00 +0530 Tue, 08 May 2012 18:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113877 The Tribunal ruled in favor of the appellant, a manufacturer facing duty demand due to lost molasses during storage, allowing Modvat credit on the full quantity of input, including lost molasses. The Tribunal cited a circular permitting a normal loss of up to 2%, supporting the appellant's claim. Additionally, the Tribunal criticized the lower authorities for adjusting the demand amount from rebate claims before the appeal time limit expired, violating the appellant's right to appeal and obtain a stay of recovery. The Tribunal ordered the immediate return of the recovered amount to rectify the procedural violation. Case-Laws Central Excise Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113877