2009 (7) TMI 1022

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.... the Appellant. Shri T. Tiju, JDR, for the Respondent. ORDER This stay petition along with the appeal has been filed challenging the denial of Cenvat credit on the inputs contained in the work-in-progress (WIP) materials, which were destroyed in fire. 2. The issue involved in this case is that demand and recovery of Cenvat credit invoking the provisions of Section 11A(1) of the Central....

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....o another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in warehouse." 4. The main contention of the ld. JDR was that it is a case of total loss and in case of loss this Tribunal does not have any jurisdiction to entertain the appeal against the order of the Commissioner (Appeals). He relied on the following judgments in support of his co....

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.... moss found in stock taking whether loss within meaning of clause (a) of first proviso to Section 35B of Central Excise Act, 1944. Loss of goods in a storage in a factory - Loss of goods in whatever way or form, is a loss and so long as such loss occurs in storage, it is loss referred to in Section 35B and the Tribunal has no power to entertain the appeal and the view was taken by the Tribunal in ....

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....on of the Tribunal that could easily have been achieved by employing the phrase "loss or destruction" of the goods in this proviso. The fact that this has not been done, and that the proviso only refers to goods which are lost leads to the conclusion that the intention was in fact to limit the jurisdiction of the Tribunal only in the case of loss and not in the case of destruction and, therefore, ....