2016 (5) TMI 996

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.... Authorized Representative (DR) ORDER The appeal is against order dated 05/11/2015 of Commissioner (Appeals), Raipur. The brief facts of the case are that the appellants are engaged in manufacture of Ingots, Angles, MS Rounds etc. liable to Central Excise duty. They are availing Cenvat credit on inputs. During the course of audit by the Departmental officers it was noticed that the appellant....

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....ended purpose. The insurance claim is for damage of quality of the raw material which in any case has been used in the manufacture of final product. The Department did not adduce any evidence for recovery of Cenvat credit except payment of compensation by the insurance company. 3.     The learned AR submitted that as per the insurance claim 50 M.T. of Sponge Iron was lost du....