https://www.taxtmi.com/caselaws?id=339662 The tribunal allowed the appeal, ruling that denial of Cenvat credit based solely on a small quantity shortage of 6 MTs of input, representing 0.3% of total stock handled, was unwarranted. The tribunal considered inherent possibilities of evaporation and process losses, noting no evidence of clandestine disposal. Citing precedents, the tribunal emphasized allowing minor variations in stock quantities and overturned the lower authority's decision, granting the appellant relief. en-us Fri, 30 Dec 2016 00:00:00 +0530 Thu, 16 Nov 2017 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339662 The tribunal allowed the appeal, ruling that denial of Cenvat credit based solely on a small quantity shortage of 6 MTs of input, representing 0.3% of total stock handled, was unwarranted. The tribunal considered inherent possibilities of evaporation and process losses, noting no evidence of clandestine disposal. Citing precedents, the tribunal emphasized allowing minor variations in stock quantities and overturned the lower authority's decision, granting the appellant relief. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339662