https://www.taxtmi.com/caselaws?id=250230 Cenvat credit could not be denied merely because cement showed a marginal weighment shortage on physical receipt when the assessee had taken credit on duty-paid supplier invoices. The discrepancy was small, about 2%, and in some cases the quantity was found in excess. In the absence of any allegation of diversion in transit or pilferage, the difference was treated as attributable to weighment method and normal transit loss. Credit was therefore allowable on the invoice value and quantity. en-us Tue, 06 May 2014 00:00:00 +0530 Mon, 08 Feb 2016 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250230 Cenvat credit could not be denied merely because cement showed a marginal weighment shortage on physical receipt when the assessee had taken credit on duty-paid supplier invoices. The discrepancy was small, about 2%, and in some cases the quantity was found in excess. In the absence of any allegation of diversion in transit or pilferage, the difference was treated as attributable to weighment method and normal transit loss. Credit was therefore allowable on the invoice value and quantity. Case-Laws Central Excise Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250230