https://www.taxtmi.com/caselaws?id=125366 The Tribunal ruled in favor of the appellant, allowing the appeal and granting consequential relief. The appellant's eligibility for Modvat credit was upheld despite quantity discrepancies in the input material, as the differences were minimal and attributed to varying weighing scales. The Tribunal considered relevant precedent decisions emphasizing that shortages due to the nature of inputs should not lead to credit denial. The decision aligned with the principles established in earlier cases, ultimately justifying the appellant's entitlement to the full credit of duty paid at the supplier's end. en-us Wed, 01 Apr 2009 00:00:00 +0530 Tue, 23 Oct 2012 14:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125366 The Tribunal ruled in favor of the appellant, allowing the appeal and granting consequential relief. The appellant's eligibility for Modvat credit was upheld despite quantity discrepancies in the input material, as the differences were minimal and attributed to varying weighing scales. The Tribunal considered relevant precedent decisions emphasizing that shortages due to the nature of inputs should not lead to credit denial. The decision aligned with the principles established in earlier cases, ultimately justifying the appellant's entitlement to the full credit of duty paid at the supplier's end. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125366