2008 (9) TMI 776

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....ant. Shri V.P.C Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - This appeal arises against the Order-in-Appeal No. 258/2007, dated 30-10-2007 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. Mr. Rajesh Kumar, Chartered Accountant, appeared on behalf of the appellant and Mr. VPC Rao, SDR for the Revenue. 3. We heard bo....

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.... that the learned Commissioner (Appeals) has held that the very fact that they had claimed insurance for the damaged inputs shows that the same has not been put to use in the manufacture of the final products. Hence, he has concluded that the appellants are not entitled for the said Cenvat credit. On the other hand, he has clearly stated that the Revenue has not alleged that there was any intentio....

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....e contrary, except the fact that the appellants had claimed insurance. Further, the learned Chartered Accountant relied on the following case-laws which in our opinion are appropriate : (a)     CCE, Chennai v. Indchem Electronics - 2003 (151) E.L.T. 393 (Tri.-Chennai) (b)     Tulsyan Nee Ltd. v. CCE, Bangalore - 2005 (192) E.L.T. 340 (Tri.-Bang.) (c....