2007 (2) TMI 518

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....on 20-11-2004, certain capital goods, raw materials, work in progress and semi-finished goods both imported and indigenously procured were destroyed. The Revenue proceeded against the appellants demanding both Customs and Excise duty on the goods destroyed. However, the lower authority dropped the proceedings. The Revenue, aggrieved over the decision of the lower authority, appealed to the Commissioner (Appeals) on the ground that the Respondent had not manufactured and exported out of the raw materials destroyed in the fire accident and therefore, in terms of Rule 6 of Central Excise (Removal of Goods at Concessional Rate of duty for Manufacture of Excisable Goods) Rules, 2001 read with Notification No. 22/03 dated 31-3-2003 and therefore,....

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....i.-Del.)] (b)      Shambhu Nath v. C.C., Lucknow [2005 (181) E.L.T. 117 (Tri.-Del.)] (c)      Shakti Spinners Ltd. v. CCE, Ludhiana [2004 (167) E.L.T. 364 (Tri.-Del.)] (d)     Mafatlal Industries Ltd. v. CCE & C, Ahmedabad [2003 (154) E.L.T. 543 (Tri.) = 2003 (57) RLT 578 (CEGAT-Mum)] (e)      Winsome Yarn Ltd. v. CCE, Chandigarh [2001 (134) E.L.T. 686 (Tribunal) = 2001 (47) RLT 559 (CEGAT-Del.)] 4. The learned JDR, Shri K.S. Reddy reiterated that this case is squarely covered by Rule 6 and therefore the impugned order is legal and proper. 5. We have gone through the records of the case carefully. The appellant's unit i....

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....g] transport from the place of procurement to the manufacturer's premises or from the manufacturer's premises to the place of procurement] or during handling or storage in the manufacturer's premises." In the present case, the goods were destroyed not during the transport from the place of procurement to the manufacturer's premises or during handling or storage in the manufacturer's premises. The Original Authority has given a finding that the raw materials have been issued for production and the same is under various stages of production. He has also stated that the capital goods have been installed and put to use. He has also given finding that the conditions of Notification No. 22/2003 C.E., dated 31-3-2003 have been fulfilled and hen....