https://www.taxtmi.com/caselaws?id=800167 CENVAT credit cannot be denied merely because raw-material shortages are recorded where the stock is explained as work-in-progress and supported by work log sheets. Authorities must examine that explanation and investigate whether the inputs were actually received before treating shortages as proof of non-receipt. Uninvestigated raw-material shortages, without addressing contemporaneous production records, do not establish that goods were not received and cannot by themselves justify denial of credit. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800167 CENVAT credit cannot be denied merely because raw-material shortages are recorded where the stock is explained as work-in-progress and supported by work log sheets. Authorities must examine that explanation and investigate whether the inputs were actually received before treating shortages as proof of non-receipt. Uninvestigated raw-material shortages, without addressing contemporaneous production records, do not establish that goods were not received and cannot by themselves justify denial of credit. Case-Laws Central Excise Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800167