https://www.taxtmi.com/caselaws?id=170778 The Tribunal allowed the appeal by directing the adjudicating authority to recompute the quantity difference in Modvat credit for PVC Resin, considering the explanations provided by the appellant. It emphasized the need to adjust shortage computation based on estimated inputs during periods without Mixer Log Book. The Tribunal found no justification for imposing a penalty and provided detailed guidelines for reevaluation and computation of the demand, ultimately ruling in favor of the appellant. en-us Fri, 10 May 2013 00:00:00 +0530 Tue, 02 Jun 2015 10:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170778 The Tribunal allowed the appeal by directing the adjudicating authority to recompute the quantity difference in Modvat credit for PVC Resin, considering the explanations provided by the appellant. It emphasized the need to adjust shortage computation based on estimated inputs during periods without Mixer Log Book. The Tribunal found no justification for imposing a penalty and provided detailed guidelines for reevaluation and computation of the demand, ultimately ruling in favor of the appellant. Case-Laws Central Excise Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170778