1999 (7) TMI 266

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....]. -  This is an appeal against the Order-in-Appeal No. 161/97, dated 2-9-1997, wherein the learned Commissioner (Appeals) has upheld the Order-in-Original No. 43/95, dated 8-12-1995 passed by the Assistant Commissioner of Central Excise. The issue concerns the following :- (a) The denial of Modvat credit on a shortage of 261 litres of spindle oil out of the total quantity of 4200 ....

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....enial of Modvat credit on the goods short received is concerned, I find that the explanation that the minor shortage was due to dryage and due to handling is sufficient and logical reasons shown. The main point arising out of this dispute is that the credit taken does not exceed the duty paid on the invoices. Merely because after receipt it was found that certain small percentage of the inputs had....

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....s taken in the case of C.C.E. v. National Boards Ltd. as reported in 1998 (102) ELT 284 (T) = 1998 (28) RLT 644 (CEGAT) wherein it was held that Modvat credit cannot be denied on a technical ground like being based on the original copy of the invoices. The ratio of these decisions are clearly applicable to the facts of the present case. It has not been alleged by the department that the credit was....