2017 (2) TMI 831

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....AC (AR) for the respondent Order The appellant is engaged in the manufacture of biscuits on job work basis with the raw material supplied by the principal M/s. Britannia Industries Ltd. It was noticed that Britannia Industries Ltd. has issued certain debit notes on the appellant on account of variation in consumption of inputs in the manufacture of biscuits. The department has construed this raw....

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....rms of the agreement of consumption variation, the cenvat credit cannot be denied. He submits that there is no case of short receipt of inputs, diversion of inputs etc. Whatever quantity was supplied by the principal have been received by the appellant and the same was put to use. The consumption variation is based on various other reasons. Therefore, the cenvat credit in such situation cannot be ....