https://www.taxtmi.com/caselaws?id=113919 Divergent precedent on Cenvat credit for inputs short-received in transit led the CESTAT, Chennai to treat the issue as arguable, but not strong enough for complete relief. Where some rulings allowed credit for transit losses attributable to natural causes and a Larger Bench restricted credit to the quantity actually received, the appellants were found to lack a sufficient prima facie case for full waiver. Full waiver of pre-deposit and stay of recovery were therefore declined, and partial deposit was directed. en-us Fri, 04 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 12:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113919 Divergent precedent on Cenvat credit for inputs short-received in transit led the CESTAT, Chennai to treat the issue as arguable, but not strong enough for complete relief. Where some rulings allowed credit for transit losses attributable to natural causes and a Larger Bench restricted credit to the quantity actually received, the appellants were found to lack a sufficient prima facie case for full waiver. Full waiver of pre-deposit and stay of recovery were therefore declined, and partial deposit was directed. Case-Laws Central Excise Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113919