2015 (1) TMI 171

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.... Shri D. Singh, AR, for the Respondent. ORDER The appellants are manufacturers of excisable goods and they availed facility of Cenvat credit of duty on inputs under the Cenvat Credit Scheme. 2. On 20-3-2009, there was a fire in the factory premises of the appellants and in the process, certain quantity of finished goods, stock in process and raw material got destroyed. The appellant....

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....iled appeal with the Commissioner (Appeals) who confirmed the order of the Adjudicating Authority. Aggrieved by the order of Commissioner (Appeals), the appellants have filed this appeal before the Tribunal. 4. The contention of the appellant is that the issue whether Cenvat credit on inputs issued for manufacture needs to be reversed was examined by the Tribunal in the case of Sabero Orga....

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....ed as [2013 (297) E.L.T. 587 (Tri.-Del.)]. As regards the credit involved in respect of inputs issued for the manufacture and as contained in 'goods in process', he submits that appellant did not take enough precaution to avoid the fire in which case they have to be held responsible for the fire accident and the credit should be directed to be reversed. 6. After appreciating the submission....