2008 (11) TMI 142

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....ppellant. Shri D. S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -The appellants had sent partially processed inputs to their job worker which was destroyed in a fire on 5-4-2003. The job worker filed FIR with the police on 6-4-2003 and Revenue was intimated on 6-6-2003. Thereafter the appellants filed a claim for remission of duty involved on the inputs sent to t....

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....limitation for filing remission claim and Rule 21 also does not require that the fire accident should be intimated within a specific time. According to him what is required to be examined is whether goods have been destroyed in the fire accident and whether appellants have taken sufficient steps. He also submits that the Commissioner has not at all taken into account the fact that the job worker h....

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.... Ltd. v. CCE, Meerut[2007 (215) E.L.T. 456 (Tri.-Del.) 2. Asian Paints (I) Ltd. v. CCE, Mumbai-III [2004 (173) E.L.T. 187 (Tri.- Mumbai)] 3. Bengal Chem. & Pharmaceuticals Ltd. v. CCE, Kolkata-I [2003 (158) E.L.T. 327 (Tri.- Kol.)]. He also cited the decision of the Tribunal in Shreem Capacitors Pvt. Ltd. reported in 2004 (166) E.L.T. 262 (Tri.- Mum.)] which directly covers the facts of t....

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....he inputs used in the manufacture of these items is Rs. 7,72,000/-. Therefore, we are required to examine whether this amount is required to be reversed or not. As rightly pointed out by the ld. Advocate, in view of the Larger Bench decision in M/s. Grasim Industries case, once inputs are issued for manufacture, the requirement of Cenvat Credit Rules is fulfilled and therefore if the products get ....