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TMI Blog2017 (8) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... efore it is case of only weight variations between weight shown at the time of the loading of the cement into ship from Gujarat and at the time of unloading from transportation of cement from Nhava Sheva, Mumbai - similar issue decided in the case of M/s ULTRA TECH CEMENT LTD Versus COMMISSIONER OF CENTRAL EXCISE [2014 (8) TMI 180 - CESTAT MUMBAI], where it was held that As there is no allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the clearances of bulk cement from Gujarat plant and physical quantity received at their Navi Mumbai plant on the basis of weighment slips. The department has denied the Cenvat credit to the extent of short quantity received. 2. Shri. Rajesh Ostwal, Ld. Counsel for the appellant submits weight variations is due to difference of weighing machines, however there is no case of the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices, credit is admissible only in respect of the physical quantity received in the factory therefore on the short received quantity credit cannot be allowed. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that shortages is to the tune of 2% and less. There is no case of the Revenue that total bulk cement cleared from the Gujarat plant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diverted during the transit or there is any pilferage of the goods during the course of transportation. Further, if the appellant had not weighed the inputs in their factory, they were entitled to take credit on the quantity mentioned in the invoice issued by the supplier. As there is no allegation of diversion or pilferage and considering the fact that in some cases weight is short and weight is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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