2012 (11) TMI 1013

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....sing for consideration is whether, in respect of certain capital goods (on which CENVAT credit had been availed by the respondent) which were used by the respondent for the manufacture of excisable goods over a period of time and subsequently happened to be destroyed in a major fire accident on 25/01/2006, they are liable to pay an amount equal to the CENVAT credit or an amount proportionate to th....

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....s to the effect that the Department did not accept the Tribunal's decision in the case of Tata Advance Materials and hence preferred an appeal to the Hon'ble Karnataka High Court. 2. The appellant is represented by the learned Superintendent(AR). There is no representation for the respondent. However, their written submissions are available on record. In these written submissions, the responden....