https://www.taxtmi.com/caselaws?id=347212 The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. It held that the appellant was entitled to retain the Cenvat credit for the input lost in the fire, as the input was used in manufacturing dutiable goods before destruction and there was no provision in law to recover credit for input in semi-finished goods destroyed in such circumstances. The Tribunal emphasized that the provisions restricting credit for exempted goods did not apply, citing relevant rules and precedents to support its decision. en-us Tue, 25 Jul 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347212 The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. It held that the appellant was entitled to retain the Cenvat credit for the input lost in the fire, as the input was used in manufacturing dutiable goods before destruction and there was no provision in law to recover credit for input in semi-finished goods destroyed in such circumstances. The Tribunal emphasized that the provisions restricting credit for exempted goods did not apply, citing relevant rules and precedents to support its decision. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347212