https://www.taxtmi.com/caselaws?id=119568 The Tribunal allowed the appeal, setting aside the denial of modvat credit to the appellants for inputs destroyed by a natural calamity. It was determined that although the damaged inputs were in the manufacturing bay, they were not utilized for manufacturing purposes. The Tribunal relied on precedents and factual findings to support its decision, providing consequential relief to the appellants. en-us Wed, 05 Apr 2006 00:00:00 +0530 Wed, 11 Jul 2012 18:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119568 The Tribunal allowed the appeal, setting aside the denial of modvat credit to the appellants for inputs destroyed by a natural calamity. It was determined that although the damaged inputs were in the manufacturing bay, they were not utilized for manufacturing purposes. The Tribunal relied on precedents and factual findings to support its decision, providing consequential relief to the appellants. Case-Laws Central Excise Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119568