https://www.taxtmi.com/caselaws?id=265907 The appellate tribunal allowed the appeal, holding that the appellant is entitled to cenvat credit for inputs destroyed in a fire at the job-worker's factory. The tribunal clarified that Rule 3(5C) of the Cenvat Credit Rules does not apply to destroyed inputs and that the appellant is not liable to reverse the credit. The decision overturned the denial of cenvat credit by the Revenue, granting relief to the appellant. en-us Tue, 26 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265907 The appellate tribunal allowed the appeal, holding that the appellant is entitled to cenvat credit for inputs destroyed in a fire at the job-worker's factory. The tribunal clarified that Rule 3(5C) of the Cenvat Credit Rules does not apply to destroyed inputs and that the appellant is not liable to reverse the credit. The decision overturned the denial of cenvat credit by the Revenue, granting relief to the appellant. Case-Laws Central Excise Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265907