2008 (9) TMI 677

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..... n these appeals of the Revenue, the short question arising for consideration is whether Cenvat credit can be denied to the respondents for the period of dispute on the ground that there was a shortage of inputs covered by the relevant invoices vis-a-vis weighment slips. The learned SDR has relied on the following decisions of the West Zonal Bench (Mumbai) :- (i) Bombay Dyeing Mfg. Co. Pvt .....

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..... Tri.-Mumbai)]. (iv) Gharda Chemicals Ltd. v. Commissioner of Central Excise, Mumbai-III [2004 (167) E.L.T. 359 (Tri.-Mumbai)]. (v) Gharda Chemicals Ltd. v. Commissioner of Central Excise, Mumbai [2004 (176) E.L.T. 296 (Tri.-Mumbai)]. In these cases, it was held to the contrary. One of the decisions cited by the learned counsel was given by a Division Bench (West Zonal Bench, Mumbai). .....

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