https://www.taxtmi.com/caselaws?id=796278 CENVAT credit on imported base oil was available for the full Central Excise duty or CVD recorded in invoices and Bills of Entry, despite a shortage in the quantity physically received at the factory. Comparable earlier proceedings involving the same assessee had already accepted credit based on the duty shown in the prescribed documents notwithstanding short receipt. Applying that settled position, the demand denying proportionate credit for the shortage was unsustainable. en-us Thu, 11 Jun 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796278 CENVAT credit on imported base oil was available for the full Central Excise duty or CVD recorded in invoices and Bills of Entry, despite a shortage in the quantity physically received at the factory. Comparable earlier proceedings involving the same assessee had already accepted credit based on the duty shown in the prescribed documents notwithstanding short receipt. Applying that settled position, the demand denying proportionate credit for the shortage was unsustainable. Case-Laws Central Excise Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796278