2005 (4) TMI 214

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.... of the Commissioner (Appeals), Vadodara, who has held that credit is admissible to the respondents herein above when the quantity of inputs actually received at their factory is marginally less (0.01%) due to transit/handling losses and the difference in weighment of inputs at a place of procurement and the place of usage. 2. I have heard both sides. I find that the shortage is very very minim....