Availment of cenvat credit

what i mean to ask is that if the production(finished stock) as per our books is morethan the phyisical stock.i.e as per books say 1000 tonnes were produced.only 750 tonnes are sold out and the balance is 250 tonnes whereas the physical stock showes as 245 tonnes(.i.e, only 995 is the production as per physical verification)

the inputs used for the production of 1000 tonnes are available for the credit!

excise duty is levied at the time of  manufacture itself. so duty will be levied on 1000 tonnes.while paying the duty whether credit of inputs on such shortage stock is avilable or not ?

thank u in advance!!!!!

If input is spoil after issue for production, then no cenvat credit is required to reverse, since it is understand as a production loss.

If input is spoil due to mis-storage or mis management before issue for production, then cenvat credit will be reversed.

AM ASKING ABOUT FINISHED GOOD!.I MEAN INPUTS ARE USED PROPERLY FOR THE FINISHED PRODUCTS,THE CREDIT OF INPUTS WHICH ARE USED FOR THAT SHORTAGED FINISHED GOODS ARE AVAILABLE FOR CREDIT TO ADJUST DUTY ON SUCH SHORTAGE

Sir, I have one doubt .

1. is all any machinery or goods falling under chapter heading 82 can be considered as capital goods ?? 

2.for availing Cenvat credit time limit is one year with effect from March ,2015 ..if my input invoice is issued in June ,2014 .is one year eligibility of taking Cenvat credit applicable or only invoice issued from March ,2015 eligible for year Cenvat credit ??