2016 (12) TMI 1178

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.... Agnibesh Sengupta, Advocate for the Appellant (s) Shri A.Roy, Supdt.(AR) for the Respondent (s) ORDER This appeal has been filed by the appellant against Order-in-Original No.7/Commissioner/CE/Kol-IV/PRO/2008 dated 30.09.2008  passed by the Commissioner of Central Excise, Kolkata-IV as Adjudicating authority. Under this Order-in-Original dated 30.09.2008 Adjudicating authority has r....

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....s on which credit was taken have been utilized in the manufacture of finished goods and credit was correctly availed under Central Excise Rules, 1944. On the issue of claim of Central Excise duty from the insurance company ld.Advocate made the Bench go through a letter dated 14.01.2004 issued to the appellant by National Insurance Company Ltd., Kolkata, wherein it has been mentioned by the insuran....

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....pellant on two grounds. First ground for rejection of remission application is that appellant has taken credit with respect to inputs used in the manufacture of finished goods destroyed in fire. Ld.Adjudicating authority held that credit taken with respect to inputs used in the manufacture of finished goods destroyed in fire is required to be reversed. It is now a settled legal proposition that in....

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....the claim of Rs. 34,05,867/-(Rupees Thirty Four Lakhs Five Thousand Eight Hundred and Sixty Seven only) paid to the appellant was excluding Excise duty. However, this letter dated 14.01.2004 and the insurance application for seeking insurance claim filed by the appellant have not been brought on record. In the interest of justice Order-in-Original dated 30.09.2008 passed by the Adjudicating author....