https://www.taxtmi.com/caselaws?id=302962 The Member overturned the decision to deny the appellant CENVAT Credit for lost Bulk Liquid Cargo during transit. The judgment emphasized that the recipient is entitled to the full benefit of duty paid by the input supplier, regardless of transit losses, as long as there is no evidence of diversion of goods. Previous decisions supported the appellant's right to claim the credit, and technical distinctions related to insurance claims should not impact this entitlement. The impugned order was set aside, and the appeal was allowed, providing relief to the appellant. en-us Fri, 15 Dec 2017 00:00:00 +0530 Sun, 26 Jun 2022 21:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302962 The Member overturned the decision to deny the appellant CENVAT Credit for lost Bulk Liquid Cargo during transit. The judgment emphasized that the recipient is entitled to the full benefit of duty paid by the input supplier, regardless of transit losses, as long as there is no evidence of diversion of goods. Previous decisions supported the appellant's right to claim the credit, and technical distinctions related to insurance claims should not impact this entitlement. The impugned order was set aside, and the appeal was allowed, providing relief to the appellant. Case-Laws Central Excise Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302962