https://www.taxtmi.com/caselaws?id=125351 Cenvat credit cannot be denied merely because the quantity of duty-paid inputs physically received is marginally lower than the invoice quantity, where the discrepancy is negligible and explainable by weighing-scale variation, dip reading, or density differences. The record here showed only a small shortfall of 0.08% to 0.38%, with no evidence of diversion, clandestine removal, mala fide conduct, or non-manufacturing use. In such circumstances, full credit of the duty reflected on the supplier's invoice remains allowable, and the corresponding demand for credit reversal, interest, and penalty is unsustainable. en-us Mon, 23 Mar 2009 00:00:00 +0530 Fri, 22 Sep 2017 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125351 Cenvat credit cannot be denied merely because the quantity of duty-paid inputs physically received is marginally lower than the invoice quantity, where the discrepancy is negligible and explainable by weighing-scale variation, dip reading, or density differences. The record here showed only a small shortfall of 0.08% to 0.38%, with no evidence of diversion, clandestine removal, mala fide conduct, or non-manufacturing use. In such circumstances, full credit of the duty reflected on the supplier's invoice remains allowable, and the corresponding demand for credit reversal, interest, and penalty is unsustainable. Case-Laws Central Excise Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125351