9911796707
TMI Blog2003 (8) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. After hearing from both sides, I find that a short issue is involved in the present appeal. The appellant is a registered dealer dealing in the plastic granules of various grades and variety, for which purposes they are maintaining a RG 23D records. Though the appellant has three separate registered godowns but they were maintaining one consolidated RG 23D record in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deal with. The percentage of the shortages came to only 0.03%. He also submits that the appellants are issuing non-cenvatable invoice also, apart from cenvatable invoices. Whenever they issued non-cenvatable invoice, they are debiting the credit in their records. As such allegation of the Revenue that the credit of Rs. 23,233/-would be passed on to their buyers in contravention of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MT. However, compared to the overall stock position of each and every variety, such shortages would be negligible and hence ignorable. I have also taken into consideration the appellants stand that they are issuing non-cenvatable also. As such earning of credit on the basis of manufacturers invoice without actually having receipt the goods in their godown is not going to be any benefit to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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