2017 (8) TMI 1270

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....s that Commissioner (Appeals) while upholding demand of Cenvat Credit relied on the judgment of M/s. Mafatlal Industries Ltd Vs. CCE, Ahemadabad[2003(154) ELT 543(Tri.Mum)] and CBEC circular No.800/33/3004-CX dated 1-10-2004, in this regard, he submits that judgments of Mafatlal Industries Ltd stand overruled as per the judgment of Larger bench in case of Grasim Industries Vs. Commissioner of Central Excise, Indore[2007(208)ELT 336(Tri. LB), therefore reliance on Mafatlal Industries Ltd case does not support the case of the Revenue. He submits that Cenvat credit can be disputed only in case where input is used in the manufacture of exempted goods in terms of Rule 6(i) of Cenvat Credit Rules, 2004 in such case Cenvat credit is not available.....

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....l Ltd[2011(270)ELT 693(Tri. Mumbai)] (g) Dishman Pharma & Chemicals ltd Vs. Commr. C. Ex. Ahmedabad(2006[206)ELT 254(Tri. Mumbai)] (h) Commissioner of C. Ex. & Cus,. Pune-III Vs. Spectra Specialities[2008(231)ELT 346(Tri. Mumbai)] (i) Asian Paints (I) Ltd Vs. Commissioner of Central Excise, Mumbai-II[2004(173)ELT 187 (Tri. Mum)] 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. As regard the maintainability, he submits that issue involved is loss of goods in fire therefore the appeal does not lie before this Tribunal. He referred to judgment of Bangalore Tribunal bench in case of Commissioner of Central Excise, Hyderabad-I Vs. A....

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....ules whereas present case is pertaining to the period 9-6-2006 therefore this provision of Rule 3(5)(c) of Cenvat Credit rules is also not applicable. This issue has been considered in various judgments as cited above by the Ld. Counsel. The Larger Bench of this Tribunal in case of Grasim Industries(Supra) held that input used in destroyed goods, credit need not to be reversed. In this Larger bench decision, the Tribunal's division bench decision in case of Mafatlal Industries (Supra) was overruled. The Commissioner(Appeals) has heavily relied upon the said decision. In light of Larger Bench judgment the order of the lower authorities relying on the overruled decision is not sustainable. In another judgment of this Tribunal in case of I....