TaxTMI 
TaxTMI 
2015 (10) TMI 1369
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the appellant. The fact of the case is that the appellant availed Cenvat Credit in respect of various inputs which are volatile in nature and right from receipt of the inputs up to stage of consumption small quantity of inputs get evaporated and accordingly shortage of inputs occurs. Show cause notice was issued. The appellant as per their own assessment paid the Cenvat amount for shortage over and above 0.5% and below. In the adjudication order demand was confirmed. Aggrieved by the adjudication order appellant filed appeal before the Commissioner (Appeals) who vide impugned order upheld the demand, therefore appellant is before me. 2. Shri. H.N. Gandhi, Manager (Indirect Tax) appearing on behalf of the appellant submits that this Tribu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2007 C-II (EB) dated 12/10/2007 18. As regards punching errors as per the appellants own say, the duty involved is Rs. 25,87,042/- and form 9.74% of the total duty demand, we find that the Commissioner has rejected the plea of the appellants for lack of documentary evidence to establish such errors. We have perused the reconciliation statement furnished by the appellants and we find that in many cases the shortages are not supported by documentary evidences. Appellants have been able to give few documentary evidence which on their own admission do not cover the entire errors. Since these errors are not negligible and constitute about 10% of the demand, they cannot be ignored. Similarly in respect of the process losses which constitut....
X X X X Extracts X X X X
X X X X Extracts X X X X
....quivalent to the amount taken at the time of receipt of the inputs. This demand is therefore not sustainable. Tribunal order No. A/734/2009/SMB/C-IV dated 25/11/2009 The appeal is filed by M/s Castrol India Limited against the demand is on inputs, which are liquids, and some of which are base mineral oils. These liquids are procured in volume shown as litres or kilolitres in the relevant invoice. The volume is converted into weight theoretically and such quantity is entered in Part I of RG-23A account. At a later stage, it is said, the inputs are weighted, whereupon variation in quantity is found. It was alleged that there are differences in the quantity and the demand notices were issued for shortages. 2. The appellant has filed the wri....