2017 (8) TMI 1037

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....nkar, Advocate, for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The fact of the case is that the respondent received inputs namely billets and blooms under the cover of duty paying documents and availed the credit of the duty shown in the invoices. The Cenvat credit was denied on the shortage of 0.35% as compared to the weight mentioned in the invoice. The contention of the de....

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....He placed reliance in the case of Mukand Ltd. - 2002 (150) E.L.T. 168 (Tri.-Mum.) and KCP Ltd. v. Commissioner of Central Excise, Chennai - 2013 (295) E.L.T. 353 (S.C.). 3. On the other hand, Shri P.V. Patankar, learned Counsel for the respondent submits that meagre shortage is only due to weight variation whereas the entire goods, i.e. numbers of blooms and billets mentioned in the invoices....

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....tioned in the invoices have been fully received. There is no shortage in number of pieces. If this is so, then there is no actual shortage in the quantity of the goods covered by the invoices. The difference in weight is only the weight variation from the weight taken in one weighbridge and others. It is also noted that the quantity of blooms and billets supplied by the supplier cannot be said to ....