https://www.taxtmi.com/caselaws?id=335325 The tribunal allowed the appeal, setting aside the initial order that denied the appellant the recovery of inadmissible CENVAT Credit on the shortage of raw materials. The tribunal found the 0.0041% shortage of aluminium scrap to be negligible, attributing it to the weighing process conducted outside the premises. It held that the shortage was not substantial enough to justify denying the CENVAT Credit for duty paid on the imported inputs, citing previous decisions that required substantial evidence to support such denials. en-us Tue, 01 Nov 2016 00:00:00 +0530 Wed, 30 Nov 2016 12:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335325 The tribunal allowed the appeal, setting aside the initial order that denied the appellant the recovery of inadmissible CENVAT Credit on the shortage of raw materials. The tribunal found the 0.0041% shortage of aluminium scrap to be negligible, attributing it to the weighing process conducted outside the premises. It held that the shortage was not substantial enough to justify denying the CENVAT Credit for duty paid on the imported inputs, citing previous decisions that required substantial evidence to support such denials. Case-Laws Central Excise Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335325