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    <title>Cenvat credit on despatched quantity</title>
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    <description>Cenvat credit is claimable on the quantity dispatched where shortages arise from ordinary manufacturing variances such as weighment differences or evaporation, treating such diminution as normal loss and permitting credit allocation based on dispatched output rather than theoretical input receipt.</description>
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      <description>Cenvat credit is claimable on the quantity dispatched where shortages arise from ordinary manufacturing variances such as weighment differences or evaporation, treating such diminution as normal loss and permitting credit allocation based on dispatched output rather than theoretical input receipt.</description>
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