https://www.taxtmi.com/caselaws?id=3813 The case involved the confirmation of demand of duty on capital goods lost in a fire accident. The Commissioner (Appeals) upheld the demand, emphasizing that if damaged inputs are not used in manufacturing dutiable final products, the credit availed on them must be reversed to prevent unjust enrichment. The Tribunal remanded the matter, considering the absence of evidence regarding intimation of the fire accident to the department and the lack of remission of duty. Ultimately, the Tribunal set aside the order confirming the demand and penalty, allowing the appeal with consequential relief based on established legal principles and precedents. en-us Mon, 05 Nov 2007 00:00:00 +0530 Sat, 03 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3813 The case involved the confirmation of demand of duty on capital goods lost in a fire accident. The Commissioner (Appeals) upheld the demand, emphasizing that if damaged inputs are not used in manufacturing dutiable final products, the credit availed on them must be reversed to prevent unjust enrichment. The Tribunal remanded the matter, considering the absence of evidence regarding intimation of the fire accident to the department and the lack of remission of duty. Ultimately, the Tribunal set aside the order confirming the demand and penalty, allowing the appeal with consequential relief based on established legal principles and precedents. Case-Laws Central Excise Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3813