TMI Blog2012 (4) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. He noticed that as against the goods destroyed on 18-6-2004 which was confiscated by Revenue the appellant paid duty on 21-10-2004. The goods were destroyed by fire while it was under superdnama of the appellant. Those goods cannot get Cenvat credit as it is established principle of law that no one can enjoy at the cost of Revenue since the appellant was granted relief of remission and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed remission claim by adjudication order but while passing that order there was direction to reverse the Cenvat credit availed on inputs contained in the goods valued Rs. 2,17,605/- which was subject matter of destruction in fire. Such direction is liable to be set aside. 2. Learned representative for Revenue explains that occurrence of fire on 18-6-2004 is on record and intimation thereof made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, allowed remission noticing that fire occurred on 18-6-2004 destroyed the goods. He noticed that as against the goods destroyed on 18-6-2004 which was confiscated by Revenue the appellant paid duty on 21-10-2004. The goods were destroyed by fire while it was under superdnama of the appellant. Those goods cannot get Cenvat credit as it is established principle of law that no one can enjoy at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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