https://www.taxtmi.com/caselaws?id=190475 The Tribunal allowed the appeal, setting aside the initial refund claim rejection. It held that the appellant was entitled to the Cenvat credit for inputs used in the manufacture of final goods, as the semi-finished goods lost in the fire were not written off. The rejection was deemed unsustainable in law, emphasizing the correct application of rules in situations where Cenvat credit reversal is affected by unforeseen events like fire accidents impacting work in progress. en-us Fri, 05 Feb 2016 00:00:00 +0530 Fri, 17 Feb 2017 07:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190475 The Tribunal allowed the appeal, setting aside the initial refund claim rejection. It held that the appellant was entitled to the Cenvat credit for inputs used in the manufacture of final goods, as the semi-finished goods lost in the fire were not written off. The rejection was deemed unsustainable in law, emphasizing the correct application of rules in situations where Cenvat credit reversal is affected by unforeseen events like fire accidents impacting work in progress. Case-Laws Central Excise Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190475