2003 (3) TMI 638

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....the Respondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. Appellants are engaged in the manufacture of flexible foam sheets and were availing benefit of the Modvat credit. On 13-6-1998 fire accident took place in the factory particularly in the production department. On account of the fire, certain inputs as well as final products were destroyed. The appellants file....

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.... relied upon the decision of the Tribunal reported in 1998 (100) E.L.T. 358. 5. We find that as appellant sent the telegram on that date of accident which was received by revenue, hence the rejection of the claim on the ground that appellant informed the revenue late is not sustainable. 6. The other issue involved in this appeal is whether this loss of goods by fire can be construed as....