https://www.taxtmi.com/caselaws?id=213120 CENVAT credit on the invoice quantity was allowable where molasses were short received in transit, because the shortage was only 0.87% and remained within the recognised tolerance for natural transit loss under the applicable molasses rules. The Tribunal accepted that evaporation and other natural causes can account for such variation, and held that credit cannot be denied when the discrepancy stays within the permissible limit. The assessee was therefore entitled to avail credit on the invoice quantity despite the short receipt. en-us Wed, 15 Jun 2011 00:00:00 +0530 Fri, 20 Apr 2012 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213120 CENVAT credit on the invoice quantity was allowable where molasses were short received in transit, because the shortage was only 0.87% and remained within the recognised tolerance for natural transit loss under the applicable molasses rules. The Tribunal accepted that evaporation and other natural causes can account for such variation, and held that credit cannot be denied when the discrepancy stays within the permissible limit. The assessee was therefore entitled to avail credit on the invoice quantity despite the short receipt. Case-Laws Central Excise Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213120