2011 (9) TMI 858

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....ellant. Shri K.P. Singh, DR, for the Respondent. ORDER The dispute in the present matter relates to the issue of the inputs destroyed in the fire, which broke out in the appellant's factory on 7-5-2007 and on which the appellant had availed the Modvat credit and whether the appellants are required to reverse the said credit or not. 2. After hearing we find that there is no dispute as r....

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....irculars issued by the C.B.E. & C. in this regard. Rule 3(5B) has been incorporated in Cenvat Credit Rules on 11-5-2007 vide Notification No. 26/2007-C.E. (N.T.), dated 11-5-2007 and Cenvat Credit Rules 3(5C) has been incorporated on 7-9-2007 vide Notification No. 33/2007-C.E. (N.T.), dated 7-9-2007, whereas all the aforesaid judicial pronouncements of the Hon'ble Tribunal pertain to the period pr....