https://www.taxtmi.com/caselaws?id=125805 Dispute over duty-paid molasses lost during storage was treated as a Cenvat credit matter, not a remission of duty case, because remission applies to non-duty-paid goods and the credit had already been availed on duty-paid inputs. The jurisdictional objection based on remission was rejected. On merits, the matter followed the prior view that credit remains admissible where molasses is lost in transit or storage, so denial of Cenvat credit was unsustainable and the appeals succeeded. en-us Mon, 19 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 13:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125805 Dispute over duty-paid molasses lost during storage was treated as a Cenvat credit matter, not a remission of duty case, because remission applies to non-duty-paid goods and the credit had already been availed on duty-paid inputs. The jurisdictional objection based on remission was rejected. On merits, the matter followed the prior view that credit remains admissible where molasses is lost in transit or storage, so denial of Cenvat credit was unsustainable and the appeals succeeded. Case-Laws Central Excise Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125805