2018 (5) TMI 285

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..... Mishra (A.R.) Per: Dr. D.M. Misra This is an appeal filed against order-in-original No. SUR-EXCUS-001-COM-56-13-14 passed by the Commissioner of Central Excise Surat-I.  Briefly stated the facts of the case are that due to an incident of fire in the factory of the appellant on 04.08.2011, inputs, finished goods, semi-finished goods and capital goods were destroyed.  Consequently,....

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....vocate refers to the judgment of this Tribunal in the case of Urmi Chemicals vs CCE 2014 (301) ELT 356 (Tri. Mum). On the liability relating to capital goods destroyed in fire, the Ld. Advocate submits that the capital goods have been put to use for considerable period of time and after its destruction in fire, credit availed on such capital goods cannot be demanded.  In support, he refers to....

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....edly destroyed in the incident of fire on 04.08.2011.  In the present appeal, the appellants do not dispute the liability of duty in relation to inputs and finished goods.  It is their contention that semi finished goods or work in progress goods, since not attained the RG-1 stage and ready for dispatch, therefore, duty cannot be demanded; also credit availed on capital goods on destruct....