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1. Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

2. Remission of duty - finished goods destroyed in the fire accident - inputs contained in the semi-finished goods destroyed in the fire accident - principles of natural...

3. Reversal of CENVAT Credit - inputs consumed/utilized for production, at the work-in-progress stage, were destroyed in fire in the factory - The Tribunal examined the...

4. CENVAT credit - destruction of raw materials and semi-finished goods by fire - the input or semi-finished goods did not reach the stage of finished goods and the...

5. Remission of duty - Reversal of Cenvat Credit - There is no dispute that the appellant is duty bound to reverse the cenvat credit on the inputs contained in finished...

6. The issue of reversal of credit arises only when the final product destroyed in fire and not in case of semi finished goods - demands raised against the appellant for...

7. Remission of excise duty - fire incident - appellant has placed sufficient material on record to show that finished/semi-finished goods were destroyed in fire accident...

8. Reversal of Cenvat Credit in case inputs are destroyed in an accident - it has to be concluded that goods which are destroyed in the fire in the bulk drug manufacturing...

9. Whether CENVAT credit attributable to the inputs contained in the semi-finished and finished goods destroyed in flood was inadmissible and was required to be reversed -...

10. Reversal of Cenvat Credit while opting for SSI exemption - As there is no balance in cenvat credit account, in that circumstances, the appellant are not required to pay...

11. Remission of duty - Goods destroyed in fire - such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted,...

12. Remission of central excise duty on semi-finished goods destroyed in the fire accident - The Commissioner clearly exceeded his jurisdiction in deciding this issue by...

13. Issue of reversal of credit arises only when the final product destroyed in fire - in this case the goods are in semi-finished condition lost in flood - appellants are...

14. Manufacture - assembling of semi finished Auto Parts - the appellant has rightly availed the CENVAT credit in respect of semi finished bought out components - credit allowed - AT

15. The appellant is not required to pay duty on semi-finished circuit card raw assembly destroyed in fire broke out in their factory - AT