2017 (9) TMI 604

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....ioner (AR) for Respondent ORDER It is settled principle of law by Apex Court in the case of Collector of Central Excise, Pune v, Daichi Karkaria Ltd, - 1999 (112) ELT 353 (S.C.), that there is no one to one correlation between the input and output. Therefore, the inputs on which CENVAT Credit was taken and destroyed in fire is not discernable. It is statutory provision in law that duty liability....

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....n goods on which duty is remitted. Such a provision being declaratory in nature cannot be invoked in the present case pertaining to period of July, 2005. 4.  Following the principles of law in the case of Union of India Vs. Martin Lottery Agencies Ltd. - 2009 (14) S.T.R. 593 (S.C.) by Apex Court, the provision which imposes a burden is always considered declaratory and cannot be applied ret....