2016 (2) TMI 1037

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....Shri G.R. Singh, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order rejected the refund claim, by holding that reversal of Cenvat credit was in the course of semi-finished goods lost in fire was in order. 2. The facts of the case are that on 24-4-2013 a fire accident in the factory premises of the appellant took place wherein certain stocks of goods, ....

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....msp;The ld. Counsel for the appellant submitted that initially the refund claim was rejected by the adjudicating authority on the premises that as the appellant informed the department that they are giving the figures of written off work in progress in their balance sheet and has not been finalised that they will submit the same. In view of the above, the adjudicating authority rejected their refu....

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....rties considered the submissions. 7. In this case the appellant has filed the claim refund on duty paid by them on account of reversal of Cenvat credit availed on inputs which were used in work in progress/semi-finished goods. Admittedly, the inputs on which Cenvat credit was availed by the appellant were used in manufacture of final goods. Therefore, the Cenvat credit cannot be denied to ....