2016 (11) TMI 1343

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....s directed against Order-in-Appeal No. AGS(201)189/2010 dated 3.8.2010  passed by the Commissioner of Central Excise & Service Tax (Appeals), Aurangabad. 2.  Heard both sides and perused the records. 3.  The issue involved in this case is regarding the recovery of inadmissible CENVAT Credit amount of Rs. 3,82,510/- on shortage of raw materials i.e. Aluminium scrap imported by vari....

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....T and the allegation is that they have received the scrap shortage in kg. , which may be due to difference in calibration of machine and transit loss and mishandling. He would rely upon the decision of the Larger Bench of the Tribunal in the case of Commissioner of Central Excise, Chennai Vs. Bhuwalka Steel Industries Ltd - 2010 (249) ELT 218 (Tri-LB) and decision of the Tribunal in the case of Ja....

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....ere are any findings that the said containers were diverted enroute. On to totality of shortages, as in this case, I find that the shortage of 0.0041% of total receipt is during the period in question is very-very negligible. Such negligible shortage cannot be held against appellant for denial of CENVAT Credit of duty paid on the imported inputs. I find that the issue is now squarely covered by th....