2007 (9) TMI 531

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....i Chander, JCDR, for the Respondent. [Order]. - This appeal is filed against OIO No. 2/2007-C.E., dated 30-3-2007. 2. The relevant facts that arise for consideration are the appellants have sent inputs for conversion into final products to another unit under job work procedure. During the process of conversion of such inputs into final products, there was a fire accident in the job w....

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....lication again and ordered for recovery of the amount of Rs. 2,77,465/- and Education Cess of Rs. 5,577/- along with interest. Aggrieved by such an order, the appellants are before us. 4. Learned counsel appearing on behalf of the appellant submits that the show cause notice issued to the appellant would indicate that the inputs were destroyed in the fire accident and the finished goods di....

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..... It is her submission that the scheme of Cenvat principle clearly envisages using of inputs for the manufacture of finished goods. In the absence of any finished products coming into existence, the inputs stage credit on the inputs cannot be given remission. She relied upon the decision of the Tribunal in the case of Tambraparani Coatings v. CCE, Pondicherry - 2006 (193) E.L.T. 80 (Tri.-Che). ....