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    <title>2012 (9) TMI 870 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision, requiring the appellant to reverse Cenvat credit on inputs destroyed in a flood, aligning with precedents in Biopac India Corpn., Golden Polymex, and Paras Foam Industries. The appeal challenging the denial of remission of duty for damaged finished goods and inputs was rejected, emphasizing the need to reverse credit on unutilized, destroyed inputs not used in manufacturing.</description>
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      <title>2012 (9) TMI 870 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=246601</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision, requiring the appellant to reverse Cenvat credit on inputs destroyed in a flood, aligning with precedents in Biopac India Corpn., Golden Polymex, and Paras Foam Industries. The appeal challenging the denial of remission of duty for damaged finished goods and inputs was rejected, emphasizing the need to reverse credit on unutilized, destroyed inputs not used in manufacturing.</description>
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