2006 (4) TMI 13

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....he inputs utilized for manufacturing final products which were destroyed in fire in the factory of the appellants. On this issue there are two contrary views, have been taken by the Division Benches of Tribunal. 2. I find that in the case of Mafatlal Industries Limited v. CCE reported at 2003 (154) E.L.T. 543 (Tribunal) =2003 (57) RLT 578, the Division Bench took a view that if the insurance ha....