2008 (5) TMI 209

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....ant. Shri Aparna Hirandagi, Advocate, for the Respondent. [Order]. - This appeal is filed against the Order-in-Appeal No. P-III/SLC/070/2007, dated 31-8-2007. 2. Considered the submissions made by both sides and perused the records. 3. It is the submission of the ld. JDR that the Commissioner (Appeals) has not considered the issue in totality. It is his submission that while setting as....

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....that the goods in question were intermediate goods emerging in the course of production has been accepted both in the show cause notice and the O-I-O. The decision in the case of CCE, Chennai-III v. Indchem Electronics - 2003 (151) E.L.T. 393 (Tribunal - Chennai) which has been affirmed by the Supreme Court is clearly applicable in this case. Once such input has been issued for the process of manu....

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....l goods, destroyed due to fire. 4. Ld. counsel for the respondent, on the other hand, submits that the issue involved in this case is squarely covered by the decision of the Larger Bench in the case of Grasim Industries - 2007 (208) E.L.T. 336 (Tri. - LB) = 2007-TIOL-135-CESTAT-DEL-LB. It is her submission that when the appeal was filed before the Commissioner (Appeals), they have disputed the ....

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....g authority that the adjudicating authority has applied the reasoning for reversal of Cenvat credit on the inputs of the intermediate goods, in confirming the demand of Cenvat credit on capital goods destroyed in fire. On perusal of the impugned order it is seen that while Commissioner (Appeals) allowed the entire appeal of the respondent by specifically gone into the details of the case as to the....