2014 (5) TMI 977

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....ant. Shri R.K. Verma, AR, for the Respondent. ORDER The appellant are engaged in the manufacture of Polyster Film and were availing the benefit of Cenvat credit of duty paid on various inputs/capital goods as well as of Service Tax paid on input services. It is seen that as a result of audit objection, it was found that there was shortage of inputs in appellant's factory on which they hav....

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....re the Tribunal. 3. I find that entire case of the Revenue as regard shortage of Cenvatable inputs is based upon the inventory made by the appellant himself during the course of their internal stock taking. There is no allegation or evidence that the said inputs were either not received by the appellant or stands cleared by them without payment of duty. As such, such shortage in the stock ....