TaxTMI 
TaxTMI 
2013 (4) TMI 248
X X X X Extracts X X X X
X X X X Extracts X X X X
...., Technical Member 1. Heard both sides. 2. The impugned order deals with admissibility of credit in respect of alleged short quantities received through pipelines without allowing adjustments for excess quantities received. The impugned order has been passed before the issue of the order of the Larger Bench in the case of Commissioner of Central Excise, Chennai vs Bhuwalka Steel Industries Ltd.-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing intact has been received and put to the intended use at the recipient factory, (ii) Whether the impugned goods are hygroscopic in nature or are amenable to transit loss by way of evaporation etc. (iii) Whether the impugned goods comprise countable number of pieces or packages and whether all such packages a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pient assessee without any diversion. Tolerances in respect of hygroscopic, volatile and such other cargo has also to be allowed as per industry norms excluding, however, unreasonable and exorbitant claims. Similarly, minor variations arising due to weighment by different machines will also have to be ignored if such variations are within tolerance limits. In our view, each case has to be decided ....