https://www.taxtmi.com/caselaws?id=246502 Cenvat credit cannot be denied merely because input shortages are detected; the enquiry must assess whether the goods were diverted, whether any loss was due to transit loss, evaporation, or weighment on different scales, and whether the variation fell within acceptable tolerance limits. Minor weight differences must be decided on the facts of each case, especially where no mala fide conduct is shown and the claim is not unreasonable or exorbitant. On the facts examined, no mala fide attribution to the assessee was found, so credit was not disallowed. en-us Mon, 25 Jun 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246502 Cenvat credit cannot be denied merely because input shortages are detected; the enquiry must assess whether the goods were diverted, whether any loss was due to transit loss, evaporation, or weighment on different scales, and whether the variation fell within acceptable tolerance limits. Minor weight differences must be decided on the facts of each case, especially where no mala fide conduct is shown and the claim is not unreasonable or exorbitant. On the facts examined, no mala fide attribution to the assessee was found, so credit was not disallowed. Case-Laws Central Excise Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246502