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2014 (12) TMI 279 - AT - Central ExciseModvat credit - Remission of duty - Destruction of goods due to fire - Held that:- Commissioner (Appeals) after considering the certificates of the Insurance company allowed Modvat credit on the finished goods/capital good. It is also seen that the Commissioner (Appeals) had annexed the certificates of the Insurance company with the impugned order. In the present appeal, the Revenue had not disputed the contents of certificates of the Insurance company. I find that the Revenue has not placed any material contrary to certificates of Insurance Company and, therefore, such grounds cannot be sustained - No merit in Revenue's appeal - Decided against Revenue.
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