2017 (9) TMI 1116

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.... Poddar, DR for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein appellants was asked to reverse Cenvat Credit on capital goods destroyed in fire. The appellant is manufacturer of excisable goods. On 3.8.09, the appellant informed the Central Excise department that on 31.7.09 at 9.15 PM, a fire took place in the factory premises and in f....

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....(5) of Cenvat Credit Rules, 2004 as alleged in the show cause notice. Therefore, impugned order is to be set aside. 3. On the other hand, learned AR submits that the facts of Biopac India Corporation Ltd. (supra) are not similar to the facts of the facts of present case as in said case the capital goods was substantially put in use whereas in this case, sufficient use was not of the capital goo....

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.... removed outside the premises of the provider of output service for providing the output service:  Provided further that such payment shall not be required to be made where any inputs are removed outside the factory for providing free warranty for final products." 6. On going through the said provisions, I find that if capital goods or inputs have been removed as such, then the only opt....