2018 (1) TMI 357

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....spondent ORDER This appeal has been filed by M/s. Unimers India Ltd.  against demand of reversal of cenvat credit on inputs/raw materials contained in the finished goods/semi finished goods destroyed  in the factory due to fire  on which  remission duty was granted. 2.      No one appeared for the appellant on last three occasions despite notic....

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....no notice was issued is without any substance.  It has been argued that department cannot recover any dues without issue of show cause notice. It has also been  argued that there are no power to put conditions under Rule 21 of the Central Excise Rules 2002.  It has been argued that in these circumstances reversal of credit cannot be ordered as a condition for remission.  Relian....

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....dable accidents or in case goods become unfit for consumption or for marketing at any time before removal does not provide reversal of credit in respect of inputs used in the manufacture of such goods. The Modvat rules prohibits the credit of duty paid in respect of the inputs which are used in the manufacture of exempted goods or which are chargeable to nil rate of duty. The Tribunal in both the ....