https://www.taxtmi.com/caselaws?id=54412 Marginal shortage in inputs received at the factory, caused by transit or handling loss and differences in weighment at different weigh-bridges, did not justify denial of credit. The shortage was only 0.01%, and the variation was treated as within permissible limits of fluctuation, including differences attributable to calibration or weighment at separate weigh-bridges. On that basis, the reasoning of the Commissioner (Appeals) was accepted and the order allowing credit was sustained, with the Revenue's challenge failing. en-us Mon, 18 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 09:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54412 Marginal shortage in inputs received at the factory, caused by transit or handling loss and differences in weighment at different weigh-bridges, did not justify denial of credit. The shortage was only 0.01%, and the variation was treated as within permissible limits of fluctuation, including differences attributable to calibration or weighment at separate weigh-bridges. On that basis, the reasoning of the Commissioner (Appeals) was accepted and the order allowing credit was sustained, with the Revenue's challenge failing. Case-Laws Central Excise Mon, 18 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54412