https://www.taxtmi.com/caselaws?id=34442 Proper authorisation by the statutory committee was required for a Revenue appeal under Section 35B(2) of the Central Excise Act, 1944, and a single-Commissioner authorisation was held insufficient; the preliminary objection therefore succeeded. Cenvat credit validly taken on inputs, intermediate goods and capital goods was not required to be reversed merely because the goods were destroyed in a factory fire, as destruction by fire or other unavoidable accident does not defeat credit lawfully availed for intended use in manufacture; the assessee accordingly succeeded on merits. en-us Thu, 01 Jan 2009 00:00:00 +0530 Sun, 30 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34442 Proper authorisation by the statutory committee was required for a Revenue appeal under Section 35B(2) of the Central Excise Act, 1944, and a single-Commissioner authorisation was held insufficient; the preliminary objection therefore succeeded. Cenvat credit validly taken on inputs, intermediate goods and capital goods was not required to be reversed merely because the goods were destroyed in a factory fire, as destruction by fire or other unavoidable accident does not defeat credit lawfully availed for intended use in manufacture; the assessee accordingly succeeded on merits. Case-Laws Central Excise Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34442