2014 (3) TMI 783

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.... Appellant. Shri B.K. Singh, JCDR, for the Respondent. ORDER Heard both sides on the stay petition. 2. The relevant facts in brief that the appellants have two units one in Karnataka and the other in Madhya Pradesh. The appellants purchased DG Sets in February, 97 and installed the same in their factory in the State of Karnataka and were using the same. Later on the same were shifted t....

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....capital goods as such. The capital goods were destroyed in an unavoidable accident. Some parts were retrieved and sent for repair to Singh and Singh Electricals, Jabalpur in terms of Rule 4(5)(a) of the Cenvat Credit Rules. Further, other items like cable and accessories which were totally damaged were cleared as scrap and such clearance of scrap was on payment of duty. The applicant also submitte....

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....d further submitted that the appeal by the Department against the said order of the Tribunal was rejected by Hon'ble Gujarat High Court reported in 2010 (258) E.L.T. 56. 4. Ld. SDR reiterated the findings and reasoning of the Commissioner. 5. We have carefully considered the submissions from both sides and perused the records. The DG sets stands utilized for the intended purpose in the Karna....