Credit cannot be denied on transit loss of inputs due to moisture & human error in weightment

HIGH COURT OF RAJASTHAN Union of India versus Hindustan Zinc Ltd. D.B. Central Excise Appeal No. 30 of 2008 JANUARY  15, 2013 ORDER Dinesh Maheshwari, J  This appeal by the Revenue under Section 35G of the Central Excise Act, 1944 (‘the Act of 1944’) is directed against the order dated 20.11.2007 as passed in Excise Appeal No.466 of 2006-SM(BR) by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi [‘the Tribunal’] affirming the order dated 29.11.2005 whereby, the Commissioner (Appeals-II), Jaipur [‘the Appellate Commissioner&#...