2017 (8) TMI 1379

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....dvocate for respondent ORDER Issue in dispute in these two appeals of Revenue against order-in-appeal no. CD/7-8/M-II/2014 dated 21st October 2014 of Commissioner of Central Excise (Appeals-II), Mumbai is the  availment of CENVAT credit on inputs that were, admittedly, short-received by M/s Indian Oil Corporation Limited. The assessee had claimed CENVAT credit on base oil as per the inv....

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....eard Learned Authorized Representative and Learned Counsel for respondent. It is contended on behalf of Revenue that the first appellate authority had erred in allowing credit of the duties on base oil that fell short of the invoiced quantity to the extent allowed as tolerance. 3.  The issue is covered by the decision of the Larger Bench of the Tribunal in Commissioner of Central Excise, C....

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....menable to transit loss by way of evaporation etc. (iii)  Whether the impugned goods comprise countable number of pieces or packages and whether all such packages and pieces have been received and accounted for at the receiving end. (iv)  Whether the difference in weight in any particular case is on account of weighment on different scales at the despatch and receiving ends and whe....