2003 (8) TMI 342

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....for the Appellant. Shri N.K. Mishra, JDR, for the Respondent. [Order]. -  After hearing from both sides, I find that a short issue is involved in the present appeal. The appellant is a registered dealer dealing in the plastic granules of various grades and variety, for which purposes they are maintaining a RG 23D records. Though the appellant has three separate registered godowns but....

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....hich are ignorable keeping in view the huge quantity of granules they deal with. The percentage of the shortages came to only 0.03%. He also submits that the appellants are issuing non-cenvatable invoice also, apart from cenvatable invoices. Whenever they issued non-cenvatable invoice, they are debiting the credit in their records. As such allegation of the Revenue that the credit of Rs. 23,233/-w....

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.... varieties of the granules and in each variety have been found to be less than 1 MT. However, compared to the overall stock position of each and every variety, such shortages would be negligible and hence ignorable. I have also taken into consideration the appellants' stand that they are issuing non-cenvatable also. As such earning of credit on the basis of manufacturers' invoice without actually ....