https://www.taxtmi.com/caselaws?id=114240 Marginal short receipt of inputs did not justify reversal of Modvat credit where the Revenue did not controvert the factual finding of only a minor deficiency. The record also did not establish any error in the supplier's weighment or dip measurement, and there was no basis to exclude natural causes as an explanation for the shortage. On that footing, the demand for reversal of credit and the connected penalties were not sustained. en-us Mon, 05 Jan 2004 00:00:00 +0530 Mon, 14 May 2012 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114240 Marginal short receipt of inputs did not justify reversal of Modvat credit where the Revenue did not controvert the factual finding of only a minor deficiency. The record also did not establish any error in the supplier's weighment or dip measurement, and there was no basis to exclude natural causes as an explanation for the shortage. On that footing, the demand for reversal of credit and the connected penalties were not sustained. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114240