https://www.taxtmi.com/caselaws?id=235833 Marginal stock variations detected during annual stock verification, especially where some items also showed excess and the discrepancies could arise from weighing or dip-reading errors, do not by themselves establish actual shortage of inputs. In the absence of evidence of clandestine removal, such small and random discrepancies are insufficient to deny Cenvat credit or require reversal. On that basis, the demand for credit, interest, and penalty founded solely on the alleged stock shortage was held unsustainable. en-us Mon, 03 Jun 2013 00:00:00 +0530 Mon, 11 Nov 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235833 Marginal stock variations detected during annual stock verification, especially where some items also showed excess and the discrepancies could arise from weighing or dip-reading errors, do not by themselves establish actual shortage of inputs. In the absence of evidence of clandestine removal, such small and random discrepancies are insufficient to deny Cenvat credit or require reversal. On that basis, the demand for credit, interest, and penalty founded solely on the alleged stock shortage was held unsustainable. Case-Laws Central Excise Mon, 03 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235833