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TMI Blog2013 (8) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... done by the weighing scale and in respect of furnace oil, the weightment is done by the dip-reading - Mistake are possible in determining the weight of inputs by weighing scale or by dip-reading. The fact that the mistakes are random mistakes, is also evident from the fact that in respect of a number of other items, there is excess also - Alleged shortages of inputs are not real shortages relying upon the decisions in the case of Triveni Glass Ltd. Vs. Commissioner of Central Excise, Allahabad reported in [2007 (8) TMI 194 - CESTAT, NEW DELHI] and other similar cases – Decided in favor of Assessee. - E/1542/2010-EX [SM] - Final Order No. 56603/2013-SM(BR)(PB) - Dated:- 3-6-2013 - Shri Rakesh Kumar, J. For the Appellant: Sh. Hemant B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice was adjudicated by Assistant Commissioner vide order-in-original dtd. 28.11.2008 by which the above mentioned Cenvat Credit demand was confirmed along with interest and penalty of equal amount was imposed. The Assistant Commissioner did not accept the appellant s plea that the shortage was not real but was only due to mistakes over a period of time in weightment of the inputs at the time of issue for manufacture. 1.2 On appeal being filed against the above order of the Assistant Commissioner, as same was rejected vide order-in-appeal dtd. 26.02.2010 against which this appeal has been filed. 2. Heard both the sides. 3. Sh. Hemant Bajaj, ld. counsel for the appellant, pleaded that alleged shortage of various cenvated inputs is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Union of India Vs. Bhilwara Spinning Ltd. reported in 2008(222) ELT-362 (Raj.) has held that in absence for allegation of clandestine removal of Cenvat Credit availed input, the Cenvat Credit cannot be denied, that in view of the above decisions and also in view of the fact that there is no allegation of clandestine removal of the inputs, the impugned order upholding the Cenvat Credit demand along with interest and imposition of penalty, is not sustainable. 4. Sh. V.P.Batra, ld. departmental representative, defended the impugned order by reiterating the findings of Commissioner (Appeals) and pleaded that once the assessee has received certain quantity of inputs for use in manufacture of final products, it is assessee s responsibili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and recording the weight of inputs being issued for manufacture. In respect of solid inputs weightment is done by the weighing scale and in respect of furnace oil, the weightment is done by the dip-reading. I agree with the Appellants plea that mistake are possible in determining the weight of inputs by weighing scale or by dip-reading. The fact that the mistakes are random mistakes, is also evident from the fact that in respect of a number of other items, there is excess also. Therefore I hold that the alleged shortages of inputs are not real shortages. I find that the same view has been taken by the Tribunal in the case of Jaypee Rewa Plant (Supra) and Triveni Glass Ltd. Vs. Commissioner of Central Excise, Allahabad reported in 2008 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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