2018 (8) TMI 80

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.... (AR) for Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed by the appellant against Order-in- Appeal No. PUN-EXCUS-001-APP-301/2017-18 dated 6.9.2017 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune-I. 3. Briefly stated facts of the case are that there was a massive fire in the factory of the appellant on 4.3.2012 resulting ....

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.... the CENVAT Credit Rules, 2004. It is his contention that said rule is directed only against finished goods destroyed in fire on which remission of duty has been applied for. Therefore, demanding credit on capital goods destroyed in fire is contrary to the said provision, hence unsustainable in law. 5. Learned Authorised Representative reiterates the findings of the Commissioner (Appeals). 6....

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.... otherwise, shall be paid by the manufacturer of goods or the provider of output service by debiting the CENVAT credit or otherwise on or before the 5th day of the following month except for the month of March, where such payment shall be made on or before the 31st day of the month of March. Explanation 2. - If the manufacturer of goods or the provider of output service fails to pay the amount ....