2017 (10) TMI 1025

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....i S. Govindarajan, AC (AR) ORDER Per: Archana Wadhwa Briefly stated facts of case are that appellants are manufacturers of seats for motor vehicles and they avail Cenvat credit of duty paid on inputs/capital goods and service tax paid on input services and utilise towards payment of Central Excise duty on the clearances of finished excisable goods. During audit of accounts of appellant, i....

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....hearing both sides and after going through the impugned order, I find that the total net shortage compared to inventory was only 0.56%. They contented that such small percentage of shortage has occurred on account of the fact that the credit was taken on the basis of numbers whereas at the time of issuance of the inputs, the same was done on the basis of weight. The appellants contended that their....