https://www.taxtmi.com/caselaws?id=54756 The Tribunal allowed the Revenue's appeal against the denial of credit for stolen inputs in the manufacturing of Tin Containers. The Commissioner (Appeals) had initially allowed the credit, but the Tribunal overturned this decision, stating that stolen inputs not used in the final product do not qualify for credit remission. Emphasizing that theft does not constitute an accident, the Tribunal referenced previous case law to support the reversal of the credit denial and imposition of penalties, ultimately ruling in favor of the Revenue. en-us Tue, 23 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54756 The Tribunal allowed the Revenue's appeal against the denial of credit for stolen inputs in the manufacturing of Tin Containers. The Commissioner (Appeals) had initially allowed the credit, but the Tribunal overturned this decision, stating that stolen inputs not used in the final product do not qualify for credit remission. Emphasizing that theft does not constitute an accident, the Tribunal referenced previous case law to support the reversal of the credit denial and imposition of penalties, ultimately ruling in favor of the Revenue. Case-Laws Central Excise Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54756