Looking on eBay, the cover does look similar to some of the Germanshovel covers listed but also slightly different. I wonder if it is an "economy" cover, made by the Germans at the end of the war to use less leather or a cover made post WW2 by another country, such as Russia
/Eastern European country, to go with captured German shovels? Perhaps a large number of shovels were captured at a depot with no cover or perhaps the original German covers deteriorated and needed replacing?