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TMI Blog2007 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2005-SM - 1493/2007-SM(BR)(PB) - Dated:- 17-8-2007 - [Order per] - Heard both sides. The appellant filed this appeal against the impugned order whereby benefit of Modvat credit was denied for the period September, 1996 to" August, 1999 on the ground that appellants received less quantity of inputs than shown in the invoices. 2. The contention of appellant is that inputs are residual fuel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner vide order dated 28-2-2005 has contended the loss upto 3% in respect of petroleum products on which credit has been availed by the appellants as inputs and revenue has not challenged this order. 3. The contention is that in the present case, the loss is less than 2% and credit cannot be denied that appellants received less inputs as mentioned in the invoices as the duty has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the inputs are received in the appellant factory, the weighment is done by weight. I find that for the subsequent period, the adjudicating authority condoned the shortage upto 2% in respect of petroleum products received by the appellants after relying upon the decision of the Tribunal in the case of Neera Enterprises v. CCE, Chandigarh reported in 1998 (104) E.L.T. 382. 5. As the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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