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TMI Blog2017 (3) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... favor of appellant. - E/1158/08 - A/85328/17/SMB - Dated:- 30-12-2016 - Mr Ramesh Nair, Member(Judicial) Shri. H.G. Dharmadhikari, Advocate for the Appellants Shri. V.K. Shastri, Asstt. Commissioner(A.R.) for the Respondent Order The fact of the case is that appellant is engaged in the manufacture of Chemical Additives which are further used in manufacture of lubricant oil. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of such input. Shortage is only due to handling, processes, and stock taking was being done on the basis of dip measurement basis therefore in fact there is no shortage and whatever shortage quantity was found has been either consumed in the production and/or because of the evaporation, handling, processes. He submits that shortage is to the tune of 0.3% as compared to the total stock of 2500 MT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Kolkata-II[2008(222) ELT 317(Tri. Kolkata)] As per the above judgments, due to handling of input minor quantity of the shortage has been allowed by the various High courts and Tribunals therefore credit cannot be disallowed for such minor quantity shortage. 3. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly support the case that in case of minor variations in the stock and in the fact there is no evidence of removal of such input from the factory, Cenvat credit cannot be disallowed. I am therefore of the view that merely for smaller quantity found short by the internal auditor and reported in 3CD report, credit cannot be denied. Therefore impugned order is set aside. Appeal is allowed. (Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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