2009 (1) TMI 666

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Jyoti Balasundaram, Vice-President]. The issue in these appeals is whether CENVAT credit can be denied to the respondents for the period in dispute on the ground that there is shortage of inputs covered by relevant invoices vis-a-vis weighment slips. 2. We find that learned Single Member of the Tribunal, while hearing these appeals, has noted that there are conflicting decis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Division Bench that any quantity of inputs not physically received in factory was not eligible for MODVAT credit. On the other hand, the learned counsel for the respondents has claimed support from the following decisions of the Tribunal: (i) Neera Enterprises v. Collector of Central Excise, Chandigarh [1998 (104) E.L.T. 382 (Tribunal)]. (ii) Commissioner of Central Excise Cust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X