2016 (6) TMI 443

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.... the Respondent : Shri Archit Agarwal, C.A. ORDER Per B. Ravichandran: The respondents are engaged in the manufacture of chemicals and are availing cenvat credit on inputs and capital goods. The present appeal is by the Revenue against order dated 22.08.2007 of Commissioner (Appeals-I), Indore. By the impugned order, the Commissioner (Appeals) disposed of two appeals by the respondent aga....

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....d order set aside the original order and allowed the appeals. Aggrieved by this, the Revenue is in appeal. 2. Ld. AR elaborated on the grounds of appeal. He submitted that the provisions of Rule 21 are very clear and the respondent failed to follow the procedure with supporting evidence to claim a proper remission of duty in terms of the said rules. It was contended that central excise duty on ....

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....here is no basis to demand for reversal of such credit. Regarding finished goods, he submitted that as long as, there is no clearance of manufactured goods, the duty liability will not arise. 4. Heard both the sides and examined the appeal records. 5. The liability of the respondent for central excise duty demand on final products and for reversal of credit taken on inputs and capital goods,....

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.... raw materials cannot be demanded merely because the appellants have not applied for the remission of duty. The finished goods and the raw materials were admittedly never cleared from the approved premises of the respondent. There is no legal provision to sustain recovery of duty only on the ground that remission application has not been filed in respect of goods lost in fire. 7. The Tribunal i....