2015 (10) TMI 1182

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....: After hearing both the sides, I find that the appellant is engaged in the manufacture of various types of bulk drugs. They avail the cenvat credit of duty paid on various inputs received by them and such inputs are further sent to their job-worker for manufacture of intermediate products, in terms of the provisions of Rule 4(5) (a) of Cenvat Credit Rules. The said goods are received back by t....

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....ginal adjudicating authority stands confirmed by Commissioner (Appeals). Hence the present appeal. 4. The issue requires to be decided in the present appeal is as to whether the appellant is liable to reverse the credit so availed by him when the inputs were not actually used in the manufacture of the final product and were destroyed in the job-worker's factory. Tribunal in the case of Dish....

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....le, an assessee is liable to reverse the cenvat credit of duty paid on the inputs, which have been used in the manufacture of the final product and which final product stands destroyed and remission of duty stands granted in respect of the said destroyed final product. However he submits that the said Rule is not applicable to the destruction of the inputs itself, which have not reached the stage ....

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....Central Excise Rules, 2002. In my considered view, the said Rule 3(5C) of the Cenvat Credit Rules, 2004, can be invoked as and when the assessee seeks remission of duty, which is not the case in hand. In the case in hand, there was no application filed by the appellant for remission of duty quite rightly so as the goods which were destroyed were semi-finished products or work in process and have n....