https://www.taxtmi.com/caselaws?id=120045 The Tribunal upheld the decision to disallow credit for shortage of inputs and imposition of a penalty on the appellant. The appellant's argument that credit should not be denied for negligible shortages was rejected as they failed to prove the later receipt of the short-received inputs. Since the inputs were not received in the factory for manufacturing dutiable final products, the credit was deemed inadmissible, leading to the dismissal of the appeal and affirmation of the penalty. en-us Fri, 26 May 2006 00:00:00 +0530 Mon, 16 Jul 2012 14:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120045 The Tribunal upheld the decision to disallow credit for shortage of inputs and imposition of a penalty on the appellant. The appellant's argument that credit should not be denied for negligible shortages was rejected as they failed to prove the later receipt of the short-received inputs. Since the inputs were not received in the factory for manufacturing dutiable final products, the credit was deemed inadmissible, leading to the dismissal of the appeal and affirmation of the penalty. Case-Laws Central Excise Fri, 26 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120045