2017 (2) TMI 475

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..... d that: - there was no material on record to suggest that any illicit diversion of the Cenvated inputs had been made for uses other than use in the manufacture of the finished goods - The tribunal also recorded that there was no illegal diversion of the items received and a mere minor loss in transit or a difference in the weight due to differences in weighing scale or in dip reading, would not le .....

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..... elation to the manufacture of final product? We have heard learned counsel, Shri Krishna Agarwal for the department and Shri Nishant Mishra for the assessee. The tribunal has come to the conclusion that the assessee was entitled to Cenvat credit in respect of the goods received for reasons that the assessee while receiving C.P. Coke, Hard Pitch, Silicon Metal, Furnace Oil and Light Diesel .....

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..... eighing scale or in dip reading, would not lead to the conclusion that there was any illegal diversion or that the assessee was claiming Cenvat credit on any item on which it sought the credit. In such circumstances, the Cenvat credit was allowed to the assessee. The weight difference was held by the tribunal to be insignificant and in the absence of any allegation of illicit diversion, the Cen .....

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