https://www.taxtmi.com/caselaws?id=334805 The Tribunal at CESTAT CHANDIGARH allowed the appeal in a case concerning a refund claim rejection under Section 11B of the Central Excise Act, 1944. The appellants, involved in pesticide manufacturing, had mistakenly reversed cenvat credit for inputs in process destroyed in a fire. The Tribunal held that the refund claim was valid under Section 11B, following precedents like BDH Industries Ltd. vs. CCE, and ruled that credit on inputs in process need not be reversed post-destruction. The Commissioner's order was set aside, and the appeal was granted on 7.10.2016. en-us Fri, 07 Oct 2016 00:00:00 +0530 Sat, 19 Nov 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334805 The Tribunal at CESTAT CHANDIGARH allowed the appeal in a case concerning a refund claim rejection under Section 11B of the Central Excise Act, 1944. The appellants, involved in pesticide manufacturing, had mistakenly reversed cenvat credit for inputs in process destroyed in a fire. The Tribunal held that the refund claim was valid under Section 11B, following precedents like BDH Industries Ltd. vs. CCE, and ruled that credit on inputs in process need not be reversed post-destruction. The Commissioner's order was set aside, and the appeal was granted on 7.10.2016. Case-Laws Central Excise Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334805