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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 ..... lant transporting bulk cement through water channel from the Gujarat plant to Navi Mumbai plant through Nhava Sheva port. Then the bulk cement is converted into retail pack at their Navi Mumbai plant and sold on payment of duty. There is variations in weight shows in invoices which issued for the clearances of bulk cement from Gujarat plant and physical quantity received at their Navi Mumbai plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that there is no dispute that in certain consignment the quantity received by the Mumbai plant is less than the quantity shown in the invoices, credit is admissible only in respect of the physical quantity received in the factory therefore on the short recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as cited above, wherein this Tribunal has passed following order: 6. In this case, the appellant have taken the credit on the basis of invoice issued by the supplier and quantity mentioned therein. There is no allegation against the appellant that the goods have been diverted during the transit or there is any pilferage of the goods during the course of transportation. Further, if the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied. As the appellant has taken the Cenvat credit on the basis of invoice issued by the supplier and the quantity mentioned therein, therefore, the appellant are entitled for the Cenvat credit. In these circumstances, the impugned orders are set aside and appeals are allowed with consequential relief. Since very same issue has been decided in the appellant's favour therefore issue is no longe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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