Case Law Details
Case Name : Tata Motors Ltd. Vs Commissioner of Central Excise, Pune-I (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Tata Motors Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
We find that in the facts and circumstances of the present case the shortages and excesses if any found are theoretical due to huge quantity of inputs handling. It is not a case of the Department that the appellant have ever removed any Cenvat inputs without payment of duty from their factory. Therefore, even though there is any shortage or excess, the input was available within the factory premises or consumed in the production.
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