https://www.taxtmi.com/caselaws?id=254825 The Tribunal allowed the appellant's appeal, setting aside the duty demand imposed for receiving less quantity of Lube Base Oil than stated in the invoices during transportation. It held that transit loss, within permissible limits, is applicable to goods like Lube Base Oil, justifying the appellant's entitlement to input credit based on the invoiced quantity. The decision emphasized the recognition of quantity loss due to evaporation in goods transported through pipelines, aligning with previous judgments supporting such allowances. en-us Wed, 21 May 2014 00:00:00 +0530 Thu, 01 Jan 2015 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254825 The Tribunal allowed the appellant's appeal, setting aside the duty demand imposed for receiving less quantity of Lube Base Oil than stated in the invoices during transportation. It held that transit loss, within permissible limits, is applicable to goods like Lube Base Oil, justifying the appellant's entitlement to input credit based on the invoiced quantity. The decision emphasized the recognition of quantity loss due to evaporation in goods transported through pipelines, aligning with previous judgments supporting such allowances. Case-Laws Central Excise Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254825