2015 (4) TMI 651

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.... For the Appellant : Shri Vinay Kansara, Advocate For the Respondent : Shri J. Nair, Authorised Representative ORDER Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIO No. SUR-EXCUS-002-COM-078-13-14 dated 31.01.2014, under which demands have been confirmed with respect to credit taken on capital goods and inputs contained in semi-finished goods/ wor....

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....2003 (151) ELT 393 (Tri. Chennai)] (iii) CCE, Bangalore vs. Tata Advanced Materials Limited  [2011 (271) ELT 62 (Kar.)] 2.1 That in view of the above settled law, credit of services used in installation and erection of machinery is also not demandable. 3. Shri J. Nair (Authorised Representative) appearing on behalf of the Revenue defended the order passed by the adjudicating authorit....

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....ble period and inputs contained in the semi-finished goods/ work in progress were destroyed in a fire accident that happened on 03.02.2012. Hon'ble Gujarat High Court in the case of CCE & Customs vs. Biopac India Corporation Limited (supra) held as follows in Para 6 and 7:- "6. From the facts noted hereinabove, it is apparent that the capital goods which came to be destroyed during the fire....

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....as the demand in respect of the duty involved on finished goods and semi-finished goods destroyed in the fire, the Tribunal has found as a matter of fact that the adjudicating authority had not disputed the fact that the finished goods as well as semi-finished goods were fully destroyed in the fire inspite of the respondent having taken all precautions. The Tribunal placed reliance upon the decisi....