TMI Blog2014 (2) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... d use for manufacture of final product. Therefore, there is no requirement to reverse the credit of inputs which have gone into manufacture of final product - Following decision of Grasim Industries vs. CCE Indore [2006 (8) TMI 69 - CESTAT,NEW DELHI] and CCE Ahmedabad vs. Intas Pharmaceuticals Ltd. [2013 (4) TMI 532 - GUJARAT HIGH COURT] - Decided in favour of assessee. - E/2861/06-Mum - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the order, the appellant is before me. 3. The learned Counsel for the appellant submits that the issue has been settled by the larger Bench of this Tribunal in the case of Grasim Industries vs. CCE Indore - 2007 (208) ELT 336 (Tri-LB) wherein this Tribunal held that that destructions of goods due to natural cause of accident, the inputs can be considered to have been put to intended use f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat High Court in the case of Intas Pharmaceuticals Ltd. (supra) that there is no requirement of reversal of CENVAT credit on inputs which have been used in the manufacture of final product which were lost in natural cause like fire etc., therefore the issue is no more res integra. The learned A.R. has failed to produce any contrary decision to these decisions. In these circumstances, the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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