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TMI Blog2014 (8) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... nd quantity mentioned therein. There is no allegation against the appellant that the goods have been diverted during the transit or there is any pilferage of the goods during the course of transportation. Further, if the appellant had not weighed the inputs in their factory, they were entitled to take credit on the quantity mentioned in the invoice issued by the supplier. As there is no allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat credit - Decided in favour of assessee. - E/1704/12 & E/85336 & 89081/13 - Final Order Nos. A/947-949/2014-WZB/C-IV(SMB) - Dated:- 6-5-2014 - Ashok Jindal, JJ. For the Appellant : Ms Anjali Hirawat, Adv. For the Respondent : Shri D D Joshi, Supdt (AR) PER : Ashok Jindal The appellant is in appeal against the impugned order denying the input credit on cement received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess and sometimes it is in short. Wherever the weight is found short the Cenvat credit is denied by the department on the ground that the appellant have short received the inputs. Therefore, the impugned proceedings were initiated and the impugned orders were passed. Aggrieved from the said order, appellants are before me. 3. The ld. counsel for the appellant submits that the difference of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. Admittedly, the appellant have short received the inputs, therefore, they are entitled to take Cenvat credit only on the quantity which was physically received by them. In these circumstances, he prayed that the impugned orders are to be upheld. 5. Heard both sides. Considered the submissions. 6. In this case, the appellant have taken the credit on the basis of invoices issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghment is found near about 2% of the total quantity and in some cases it was found to be excess, the loss of 2% of cement during the course of transportation is to be held as mirage. In these circumstances, the Cenvat credit cannot be denied. As the appellant has taken the Cenvat credit on the basis of invoice issued by the supplier and the quantity mentioned therein, therefore, the appellant are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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