CENVAT Credit Denial Overturned Due to Insufficient Evidence on Alleged Clandestine Removal and Goods Shortage.

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....Denial of CENVAT Credit - Clandestine removal of goods - Shortage of goods - Just on the basis of the weight intimated by the appellants' officials and the actual availment of the component, it cannot be presumed that the appellant have inflated the consumption of raw material and have cleared the alleged excess consumption without reversal of the credit. - AT....