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TMI Blog2015 (10) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... /EXTN/93229/15-MUM, Appeal No. E/1426/09-MUM - - - Dated:- 6-5-2015 - Ramesh Nair, Member (J),J. For the Appellant : Shri H M Gandhi, Manager (Indirect Tax) For the Respondent : Shri V K Shastri, Asstt. Commissioner (AR) ORDER Per: Ramesh Nair: Today appeal as well as application for extension of stay are listed. This appeal is directed against Order-in-Appeal No. 80/RGD/2009 dtd. 18/9/2009 passed by the Commissioner of Central Excise Customs (Appeals), Mumbai-II, wherein he upheld the order-in-original dated 21/4/2008 and rejected the appeal of the appellant. The fact of the case is that the appellant availed Cenvat Credit in respect of various inputs which are volatile in nature and right from receipt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue and no further appeal was made therefore it was accepted that 0.5% loss on the inputs received is allowable and Cenvat credit on such quantity cannot be denied. 3. On the other hand, Shri. V. K. Shastri, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue fairly conceded that with various orders of this Tribunal the issue attained finality. 4. I have carefully considered the submissions made by both sides and perused record. 5. I find that on the issued involved in their own case, this Tribunal has passed following order: Tribunal order No. A/741 to 746/2007 C-II (EB) dated 12/10/2007 18. As regards punching errors as per the appellants own say, the duty involved is ₹ 25,87,042/- and form 9.74% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on loss only upto .5% of the total production should be condoned. For these purposes matter is remanded back to the original authority with liberty to the appellants to produce all the documentary evidence before the commissioner and Commissioner should consider such documentary evidence and thereafter give his finding on the same. At this stage we make it clear that duty demand amounting to ₹ 2,00,902/- due to addition of overheads in determining the cost of production is also held to be unsustainable as in respect of inputs found short, all that is required, is to reverse the credit equivalent to the amount taken at the time of receipt of the inputs. This demand is therefore not sustainable. Tribunal order No. A/734/2009/SMB/C-IV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome time, the shortage accrues 0.5% to 0.6% but they have reversed the input credit in excess of 0.5%. He further submitted that in the appellants own case, this Tribunal has considered this issue of reversal of input credit availed by the appellant for the earlier period vide order No. A-741 to A-746/2007/C-II/EB dated 12.10.2007 wherein this Tribunal has held that the input credit is available upto 0.5% on shortage of inputs accruing in the course of manufacturing. 3. Heard. 4. Considering the fact that the issue involved is squarely covered by the appellants own case for the earlier period. Accordingly, after waiver of the condition of pre-deposit, I took up the appeal for disposal with the consent of both the parties. 5. As the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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