2015 (10) TMI 1193

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Full Text of the Document

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.... is involved in the present appeal i.e whether the appellant is liable to reverse the cenvat credit of duty availed on the inputs which were issued for manufacture of the final product but got destroyed in fire, during the course of manufacture of the final product, before reaching the final stage i.e. as work in progress. Revenue's stand is that the appellant should have reversed the credit. ....