https://www.taxtmi.com/caselaws?id=340272 The tribunal upheld the confirmation of Cenvat Credit on the shortage of stock of inputs, as the appellant accepted the shortage. The demand for duty on excess inputs used in processing job work goods was set aside, citing supporting judgments. The tribunal ruled the appellant was entitled to a 25% penalty discharge benefit. The penalty on the employee for stock shortage was set aside due to lack of evidence of duty evasion, resulting in partial and full relief granted in the appeals. en-us Tue, 07 Mar 2017 00:00:00 +0530 Sat, 18 Mar 2017 17:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340272 The tribunal upheld the confirmation of Cenvat Credit on the shortage of stock of inputs, as the appellant accepted the shortage. The demand for duty on excess inputs used in processing job work goods was set aside, citing supporting judgments. The tribunal ruled the appellant was entitled to a 25% penalty discharge benefit. The penalty on the employee for stock shortage was set aside due to lack of evidence of duty evasion, resulting in partial and full relief granted in the appeals. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340272