https://www.taxtmi.com/caselaws?id=117681 The Tribunal upheld the Commissioner's findings, affirming the irregular Cenvat credit availed by the assessee. The discrepancy in furnace oil quantity was dismissed due to the adoption of volume method over weight method, in line with how the oil was bought and sold. The appeal was rejected, emphasizing the benefit of doubt in favor of the assessee when two methods are available, ultimately sustaining the Commissioner's order on both time-bar and merits grounds. en-us Fri, 17 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117681 The Tribunal upheld the Commissioner's findings, affirming the irregular Cenvat credit availed by the assessee. The discrepancy in furnace oil quantity was dismissed due to the adoption of volume method over weight method, in line with how the oil was bought and sold. The appeal was rejected, emphasizing the benefit of doubt in favor of the assessee when two methods are available, ultimately sustaining the Commissioner's order on both time-bar and merits grounds. Case-Laws Central Excise Fri, 17 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117681