2006 (5) TMI 7

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....ulk Drugs and Organic chemicals. They used to send inputs on which Cenvat credit was availed for job work to produce intermediates to their unit No. II under the provisions of Rule 4 (5) (a) of Cenvat Credit Rules, 2002 but unfortunately there was a fire accident on 3.10.2002 in Unit No. 2 in which semi finished goods and inputs were destroyed. The appellant filed their claim for remission of duty....

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....uts have been issued for manufacturing the credit on the same cannot be denied and referred to the decision of the Tribunal in the case of Larsen and Toubro Ltd. Vs. A.C.C.E. 1992 (61) ELT 510 (CA) wherein it was held that when the intention of the appellant is to use the inputs in manufacture of its goods, the credit cannot be denied. Reference was also invited to Tribunal's decision in case of E....

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....ismissed the Special leave petition filed by Commissioner of Central Excise, Chennai against the above Cegat order. 4. It was submitted that since the inputs in their case were sent to their other unit for job work they have to be considered as has been issued for manufacture and therefore the modvat credit cannot be denied. The appellant stated that they have not filed claim for insurance in r....