https://www.taxtmi.com/caselaws?id=256466 Cenvat credit cannot be denied solely for marginal raw-material shortages where lubricating-oil measurements vary because of temperature and density differences. Credit remains available on the invoiced quantity where inputs were received in sealed condition and there is no evidence that they were not used in manufacture, diverted, or clandestinely cleared. A demand issued beyond the normal limitation period is unsustainable absent suppression of facts or clandestine removal. The larger-bench approach supports credit where stock variation remains within tolerable limits and diversion is not established. en-us Fri, 31 Oct 2014 00:00:00 +0530 Mon, 09 Feb 2015 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256466 Cenvat credit cannot be denied solely for marginal raw-material shortages where lubricating-oil measurements vary because of temperature and density differences. Credit remains available on the invoiced quantity where inputs were received in sealed condition and there is no evidence that they were not used in manufacture, diverted, or clandestinely cleared. A demand issued beyond the normal limitation period is unsustainable absent suppression of facts or clandestine removal. The larger-bench approach supports credit where stock variation remains within tolerable limits and diversion is not established. Case-Laws Central Excise Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256466