2017 (12) TMI 1840

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.... hearing both the sides and after going through the impugned order, I find that the Revenue, by initiating proceedings against the appellant, sought to deny them the benefit of CENVAT Credit of duty paid by the input supplier of Bulk Liquid Cargo to the extent such cargo was lost during transit and consequently was short received by the assessee. I find that the issue stands decided against the Re....

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....ull CENVAT Credit of the duty paid by the supplier. It may not be out of place to observe here that the input recipient is entitled to the entire duty PAID by the input supplier. The same cannot be varied at the recipients end especially when there is no allegation to show that the goods have been diverted during transit to other person. Admittedly, in the present case, the less receipt of liquid ....