2017 (2) TMI 475

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.... This is a department's appeal under section 35 G of the Central Excise Act, 1944, against an order of the tribunal dated 23rd March, 2009. The question of law sought to be answered, is hereunder:- "Whether Tribunal substantially erred in law in holding that Modvat credit can be allowed in respect of quantity of inputs not actually received and accordingly not used in or in relation to the ....

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.... uses other than use in the manufacture of the finished goods. The claim which had been made by the assessee of Cenvat credits were only in respect of the materials received and used for manufacture of goods. The tribunal also recorded that there was no illegal diversion of the items received and a mere minor loss in transit or a difference in the weight due to differences in weighing scale or in ....