https://www.taxtmi.com/caselaws?id=339620 Minor stock shortages in input records were held insufficient to deny Cenvat credit where there was no allegation or evidence of diversion or clandestine removal and the overall variation was negligible. The record showed both excess and shortage in different inputs, with total variation of only 0.22% to 0.23% of inputs received. In that factual context, the requirement to maintain records did not justify disallowance of credit, and the credit denial was unsustainable. en-us Mon, 06 Feb 2017 00:00:00 +0530 Fri, 03 Mar 2017 20:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339620 Minor stock shortages in input records were held insufficient to deny Cenvat credit where there was no allegation or evidence of diversion or clandestine removal and the overall variation was negligible. The record showed both excess and shortage in different inputs, with total variation of only 0.22% to 0.23% of inputs received. In that factual context, the requirement to maintain records did not justify disallowance of credit, and the credit denial was unsustainable. Case-Laws Central Excise Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339620