2012 (6) TMI 752

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...., DR, for the Respondent. ORDER Shri Narasimhan, learned counsel explained that the present case is governed by Para 13 of the decision of Larger Bench of the Tribunal in the case of CCE, Chennai v. Bhuwalka Steel Industries Ltd., reported in 2010 (249) E.L.T. 218 (Tri.-LB) due to difference in weighing bona fide. There is no reason of appellant attributable to the shortage. The adjudicat....

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....d fixed standard for the purpose of allowing credit under Rule 3(1) of the Cenvat Credit Rules. Decision to allow or not to allow credit in any particular case will depend on various factors such as the following : - (i) Whether the inputs/capital goods have been diverted en-route or the entire quantity with the packing intact has been received and put to the intended use at the recipient facto....

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....t factor has to be kept in view in deciding any particular case as to whether the entire consignment has been received at the end of the recipient-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....