2007 (10) TMI 268

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....onsultant, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - This is an appeal against order of the Commissioner No. 14/T/REMISSION/ VAPI/2006, dt.7-3-2007. 2. Heard, both sides. 3. The relevant facts, in brief, are as follows:- (a) There was a fire accident on the midnight, of 12/13-4-1998 in the premises of appellant and the fire ....

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....passed in de novo proceedings again rejected the remission application. 4. Ld. Advocate submits that the reasoning adopted by the Commissioner in denying the remission on the finished goods as well as remission of duty involved on inputs, which are contained in the finished goods which were destroyed in fire and also the remission of duty involved on capital goods are not sound and relies on th....

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....44 (now Rule 21 of Central Excise Rules, 2002) and raw materials, semi-finished goods, packing material and capital goods cannot be treated at part with finished goods for the purpose of remission. Hence, remission cannot be allowed on raw materials, semi-finished goods, packing material and capital goods destroyed in fire accident. The applicant has not reversed the modvat credit on input contain....