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TMI Blog2018 (2) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... upplied by M/s. Quacker Chemicals Private Limited (in short QCIL). A Show Cause Notice dated 23.06.2011 was issued on the Grounds as under : "First one is that the noticee suppressed the material fact of non-existence of stock of inputs physically as against the stock shown in the Books of stock and thereby not paying duty of excise to the tune of Rs. 15,96,309/- representing the credit attribute. 2nd one is that the noticee, M/s Asianol Lubricants have not reversed the credit of SAD (Special Additional Duty) of customs) properly while returning the inputs as such to M/s Quacker Chemical through Invoice No.1291 dt.07-11-07. They have suppressed this fact of non-reversal of the attributable duty availed on SAD Customs and thereby not pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tating fire broke out in their factory and the finished goods, partly processed materials were destroyed by fire. The Learned Counsel referred to various Case Laws. 4. I find that the dispute relates to the alleged shortage of the goods detected during the transition period of the long standing practice in the month of November 2007. The Adjudicating authority observed that the appellant received the cenvatable inputs from QCIL and availed the credit. The appellant has not produced any evidence as to the use of such input (as detected short) in the manufacture of finished goods. It is further observed that the appellant have not followed the procedure laid down in Rule 3(5) and 9(5) of the Cenvat Credit Rules,2004. 5. I find that the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that such shortage/wastage was used by the appellant in the manufacture of final products and stands cleared by the appellant without payment of duty. As such, we find no infirmity in the view taken by the Commissioner (Appeals) and the Revenue s appeal is rejected." The Hon ble Allahabad High Court upheld the decision of the Tribunal in the case of IOCL as reported in 2014 (308) ELT A 121 (Allahabad). 6. In the case of Tata Motors Limited Vs. Commissioner of Central Excise, Jamshedpur 2011 (264) ELT 385 (Tri-Kol), the Tribunal allowed the Cenvat Credit on the quantity found short on account of processing loss at the hand of job workers. The relevant portion of the said decision is reproduced below "7. We find that Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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