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TMI Blog2015 (2) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ustment as per the Circular dated 19.1.1997 of the CBEC but it is submitted by the learned counsel that these are on actual basis. - variance in measurement is marginal. Impugned period is 2000-01 and the Show Cause Notice came to be issued in October 2003 by invoking the extended period of limitation. In these circumstances, the case law relies upon by the learned A.R. in the case of Philips Carbon Black Ltd vs CCE reported in [2013 (3) TMI 140 - CESTAT KOLKATA] also gives the benefit of limitation to the respondent. Credit admissibility dependent on various factors to see whether entire consignment received in factory without diversion and tolerance for hygroscopic, volatile and such other cargo to be allowed as per industry norms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents have admitted shortage of inputs and as per Cenvat Credit Rules, the inputs used in the manufacture of final product is entitled to Cenvat credit therefore on these shortages which have not gone into the manufacture of the final product the respondents are not entitled to take credit. To support this the learned A.R. relies upon the decision of the Tribunal in the case of Philips Carbon Black Ltd vs CCE reported in 2013 (29) STR 217 (Tri-Kol). 4. On the other hand, the learned counsel for the respondent opposed the submission of the learned A.R. and submits that in this case the respondent is recording lubricating oil and due to variance in temperature during the day the density also have variations and they are measuring the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is submitted by the learned counsel that these are on actual basis. 7. I have gone through the invoices produced before me also and after going through the same I find that variance in measurement is marginal. Further the issue has been examined by the learned Commissioner (Appeals) in detail in paras 9, 10 and 11 of the impugned order which are reproduced herein below: 9. Before going into the issue involved in the impugned case, I find that primarily the SCN and the Order of the respondent suffers from lacunae in as much as it does not clearly specify the details of alleged shortage of raw materials in the annual stock taking'. It has not been specified whether the annual stock taking was conducted by the department or whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , when temperature is less, more volume is received due to high density and the same if measured during the later hours of the day, when the temperature is high, the volume received would be less. When the advalorem duty on various mineral oil products was introduced in the Budget1994, the CBEC had issued a clarificatory Circular No. 367/83/97 dated 19.12.1997 issued from F.No. 261/24/4/96-Cx. 8 states that - 2.The matter has been examined by the Board' in consultation with Chief Chemsit, CRCL. In the international trade, measurement of petroleum products is computed at 15 degree centigrade or 60 degree F. with a view to have uniform measurement in relation to the weight and volume. In case, computation is done at Natural Atmospheri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision cannot be relied upon. Further in that case, it was held by this Tribunal that in such a case the extended period of limitation is not invocable. I also find that, in this case, the impugned period is 2000-01 and the Show Cause Notice came to be issued in October 2003 by invoking the extended period of limitation. In these circumstances, the case law relies upon by the learned A.R. in the case of Philips Carbon Black Ltd vs CCE reported in 2013 (29) STR 217 (Tri-Kolkata) also gives the benefit of limitation to the respondent. Further on merits the issue has been dealt with by the Larger Bench wherein this Tribunal observed that the credit admissibility dependent on various factors to see whether entire consignment received in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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