2014 (8) TMI 180

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hi, Supdt (AR) PER : Ashok Jindal The appellant is in appeal against the impugned order denying the input credit on cement received in their factory on account of difference of weighment shown in the invoice and actually done in their factory. 2. The brief facts of the case are that the appellant is a manufacturer of cement and they have having mother plant located in Gujarat. From the mother p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. Aggrieved from the said order, appellants are before me. 3. The ld. counsel for the appellant submits that the difference of weight is only due to weighment done on various weighments methods and the maximum difference works out to 2% of the total quantity, which is only a mirage difference the product being 'cement' and the same can be allowed in the circumstances. It is further submitted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es. Considered the submissions. 6. In this case, the appellant have taken the credit on the basis of invoices issued by the supplier and quantity mentioned therein. There is no allegation against the appellant that the goods have been diverted during the transit or there is any pilferage of the goods during the course of transportation. Further, if the appellant had not weighed the inputs in thei....