https://www.taxtmi.com/caselaws?id=440671 The Tribunal set aside the impugned order, ruling in favor of the appellant on all issues. The reversal of Cenvat credit on inputs lost in the fire was acknowledged by the department, with no dispute. Regarding the reversal of Cenvat credit on Material in Process (MIP)/Work in Progress (WIP) destroyed in the fire, the Tribunal held that the rules invoked by the department were not applicable in this case. Additionally, the demand for excess refund under Notification No. 56/2002-CE was rejected due to the vague show cause notice and lack of evidence supporting the department's claim. en-us Fri, 21 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 08:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440671 The Tribunal set aside the impugned order, ruling in favor of the appellant on all issues. The reversal of Cenvat credit on inputs lost in the fire was acknowledged by the department, with no dispute. Regarding the reversal of Cenvat credit on Material in Process (MIP)/Work in Progress (WIP) destroyed in the fire, the Tribunal held that the rules invoked by the department were not applicable in this case. Additionally, the demand for excess refund under Notification No. 56/2002-CE was rejected due to the vague show cause notice and lack of evidence supporting the department's claim. Case-Laws Central Excise Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440671