https://www.taxtmi.com/caselaws?id=222052 Input credit disputes based on alleged short receipt of pipeline goods must be examined on the surrounding facts, including whether the full consignment was received, whether diversion occurred, whether the goods were prone to transit loss, whether weighment differences remained within tolerance limits, and whether compensation was claimed. The text states that shortages cannot be judged by any rigid standard and that entitlement to credit depends on factual verification at the receiving end. Because the main dispute required reconsideration under the Larger Bench guidelines, the question of penalty was also to be decided afresh by the original authority, and the matter was remanded for fresh decision. en-us Thu, 14 Jun 2012 00:00:00 +0530 Fri, 12 Apr 2013 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222052 Input credit disputes based on alleged short receipt of pipeline goods must be examined on the surrounding facts, including whether the full consignment was received, whether diversion occurred, whether the goods were prone to transit loss, whether weighment differences remained within tolerance limits, and whether compensation was claimed. The text states that shortages cannot be judged by any rigid standard and that entitlement to credit depends on factual verification at the receiving end. Because the main dispute required reconsideration under the Larger Bench guidelines, the question of penalty was also to be decided afresh by the original authority, and the matter was remanded for fresh decision. Case-Laws Central Excise Thu, 14 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222052