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2013 (10) TMI 51 - HC - Central ExciseDamaged Inputs by Fire - Whether inputs damaged in fire could be considered as inputs not used in the manufacture of final products and accordingly duty involved on such inputs liable to be recovered – Held that:- The Adjudicating Authority had taken into consideration all the discrepancies pointed out by the department before the appellate authority - It has taken into account the method of computation of demand; extent of Modvat credit reversable on capital goods; whether duty is demandable and Modvat credit is reversible on the finished goods/inputs, which are in the nature of ‘work in process’ and whether customs duty is demandable on damaged plant & machinery parts, equipments, etc. does not arise for consideration inasmuch as the Tribunal found that the demand of duty in respect of those capital goods on which no Modvat credit was availed by the respondent after verifying from the record, was dropped. Whether summary disposal by the Appellate Authority without going into the merit of the case could be considered a proper and legal order – Held that:- The Tribunal, after going into the merits of the matter, had found that the appeal was dismissed after finding that the Adjudicating Authority has considered all the issues, and that the Revenue was raising vague pleas before the Appellate Authority. The findings of the Adjudicating Authority as affirmed by the Appellate Authority and the Tribunal that the part of demand of duty in respect of those capital goods on which no Modvat credit was availed by the respondent after verifying from the records was dropped.
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