TMI Blog2013 (11) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... aw, there is no need of reversal of the cenvat credit - Following SABERO ORGANICS GUJARAT LTD. Versus COMMISSIONER OF C. EX., VAPI [2008 (11) TMI 142 - CESTAT AHMEDABAD] - the amounts deposited by the appellant can be considered as enough deposit to hear and dispose the appeal – Application of waiver of the pre-deposit of the amounts involved are considered and allowed – Stay granted. - Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At appropriate rate 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority as an amount of Cenvat credit that needs to be reversed by the appellant herein of the credit availed by them on the inputs which were sent to a job worker but got destroyed in a fire accident. 3. Ld. counsel would draw my attention to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.08 in appeal No. E/175/05 (as reported at 2009 (236) ELT 281), this bench have specifically held that if inputs were not sent to job worker and destroyed by fire, there is no need for reversal of cenvat credit. He produces the copy of the said order as reported. 5. Ld. D.R. would submit that the case law cited by the ld. counsel is in respect of their own unit in an identical situation. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ie, the issue involved in these appeals and the appeal which has been decided by this Tribunal in the appellant s own case, seems to be the same. I also find that the amounts deposited by the appellant can be considered as enough deposit to hear and dispose the appeal. I would have disposed of the appeals at this juncture itself but since the ld. counsel has stated that the remission application i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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