2004 (3) TMI 278

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....ferent orders of the Commissioner (Appeals). As the issues involved are the same, they are taken up for consideration together. 2. Appeal E/821/2000 The appellants are manufacturers of goods falling under Chapters 28, 29, 38 & 39 of the Schedule to the Central Excise Tariff Act, 1985. They were availing of Modvat credit facility of the duty paid on inputs. The disputed period is 1993-94 to 1....

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....uantity shown in the invoice. This was because that small shortage could be due to difference in the weigh- bridge scales. In their case, in all the years the shortages found were less than 1%. In their internal records the exact quantity ascertained was recorded only for record purposes. They were taking credit for the duty paid on the full quantity even when they received shorter quantities so l....

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....d in 2004 (167) E.L.T. 359 (T)] wherein the Tribunal held that marginal difference even up to 2% between the quantity despatched and quantity received should be ignored as such difference could arise out of transit loss or difference in calibration of weigh bridges situated at two different points. 5. Heard both sides. 6. I have perused the records filed before the original appellate authori....