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2013 (11) TMI 1178 - AT - Central ExciseCenvat credit to be reversed – Inputs sent to the job worker but destroyed by fire – Waiver of Pre-deposit – Held that:- The inputs which were sent to the job worker, if they are destroyed by fire at the job worker’s end and if the job worker has informed by the local authorities in accordance with law, there is no need of reversal of the cenvat credit - Following SABERO ORGANICS GUJARAT LTD. Versus COMMISSIONER OF C. EX., VAPI [2008 (11) TMI 142 - CESTAT AHMEDABAD] - the amounts deposited by the appellant can be considered as enough deposit to hear and dispose the appeal – Application of waiver of the pre-deposit of the amounts involved are considered and allowed – Stay granted.
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