2019 (11) TMI 288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rajeev Ranjan Additional Commissioner, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA As per facts on record the appellant is engaged in the manufacture of Flexible Laminated Rolls and Plastic Articles of Packing falling under chapter 39 of Central Excise Tariff Act. Due to short circuit in their factory, a fire accident took place on 21.08.2014 resulting in destru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y. 3. On appeal Commissioner (Appeals) observed that occurrence of fire in the assessee's factory was on account of natural causes and as such the appellant was entitled to the remission of duty. Similarly, in respect of inputs contained in the semi finished goods, he set aside the confirmation of demand to the extent of Rs. 11,85,799/-. However, in respect of the credit of Rs. 13,54,474/- avai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d to have been destroyed during the manufacture of final products. As the same were not issued for the manufacture. Thus, the credit of Rs. 13,54,474/- involved on the inputs lying in stock and destroyed in fire before being put to use for manufacture, could not be allowed and the same is required to be paid back or reversed by the appellant. In the case of VFC Industries Pvt. Ltd. Vs CCE....