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2012 (10) TMI 1 - CESTAT, NEW DELHIDenial of cenvat credit - damage to the inputs by fire – Held that:- Settlement made by the Insurance company was communicated on 24-4-2007. The first appellate order was passed on 23-5-2008. Communication of Insurance company indicates that there was damage of stock, plant, machinery & building due to fire. When such a supporting document was available the appellant could have come forward to adduce the evidence before the adjudicating authority who completed adjudication on 31-10-2007 i.e. 6 months after settlement of claim by insurance company - appellant is coming out with fresh evidence at this second appellate stage which is not permissible - appeal is dismissed.
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