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TMI Blog2017 (8) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... e is covered by the decision of the Larger Bench of the Tribunal in Commissioner of Central Excise, Chennai v. Bhuwalka steel Industries Ltd [2009 (11) TMI 177 - CESTAT, CHENNAI [LB]] wherein held different types of shortages cannot be dealt with according to any one inflexible and fixed standard for the purpose of allowing credit under Rule 3(1) of the Cenvat Credit Rules. Decision to allow or no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y M/s Indian Oil Corporation Limited. The assessee had claimed CENVAT credit on base oil as per the invoice quantity which was in excess of that entered in the internal records of the appellant, viz., AC-13 and out turn report. The jurisdictional authorities initiated proceedings for recovery on the ground of discrepancy between the quantity received and quantity documented for not being in confor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is covered by the decision of the Larger Bench of the Tribunal in Commissioner of Central Excise, Chennai v. Bhuwalka steel Industries Ltd [2010 (249) ELT 218 (Tri-LB)] thus 12. Considering arguments from both sides and the case laws cited by both sides which have been extracted above, we are of the considered view that different types of shortages cannot be dealt with according to any on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of weighment on different scales at the despatch and receiving ends and whether the same is within the tolerance limits with reference to the Standards of Weights and Measures Act, 1976. (v) Whether the recipient assessee has claimed compensation for the shortage of goods either from the supplier or from the transporter or the insurer of the cargo. 4. In the absence of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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