https://www.taxtmi.com/caselaws?id=349870 The Tribunal allowed the appeal, setting aside the orders for recovery of Cenvat credit due to shortages in inputs. Relying on the Supreme Court's decision in a similar case, the Tribunal held that discrepancies in weight-based issuance of inputs did not justify denial of credit. The judgment emphasized distinguishing between accounting errors and actual shortages for credit eligibility, aligning with the Supreme Court's interpretation. The appellant's contention that denial of credit was unjustified without evidence of material clearance was upheld, granting consequential relief. en-us Fri, 04 Aug 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349870 The Tribunal allowed the appeal, setting aside the orders for recovery of Cenvat credit due to shortages in inputs. Relying on the Supreme Court's decision in a similar case, the Tribunal held that discrepancies in weight-based issuance of inputs did not justify denial of credit. The judgment emphasized distinguishing between accounting errors and actual shortages for credit eligibility, aligning with the Supreme Court's interpretation. The appellant's contention that denial of credit was unjustified without evidence of material clearance was upheld, granting consequential relief. Case-Laws Central Excise Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349870