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of <h1>Court upholds Modvat/Cenvat credit for destroyed goods, citing Section 35G & precedents</h1> <h3>Commr. of C. EX., Chandigarh Versus Chandigarh Petro Foam (P) Ltd.</h3> The High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944 regarding Modvat/Cenvat credit for goods destroyed in a fire ... - The High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944 regarding Modvat/Cenvat credit for goods destroyed in a fire accident. The decision was based on previous Tribunal and Supreme Court judgments favoring the dealer's entitlement to credit in such cases.
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