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2015 (10) TMI 1182 - AT - Central ExciseReversal of CENVAT Credit - Whether the appellant is liable to reverse the credit so availed by him when the inputs were not actually used in the manufacture of the final product and were destroyed in the job-worker's factory - Held that:- Tribunal in the case of Dishman Pharm. & Chemicals Ltd. Vs. CCE, Ahmedabad [2006 (5) TMI 356 - CESTAT, MUMBAI] has dealt with an identical situation i.e. where the inputs sent to the job-worker's factory were destroyed in fire. The Tribunal relying upon some precedent decisions, as confirmed by Hon'ble Supreme Court held that inasmuch as the inputs have been sent to the job-workers, they have to be considered as being issued for manufacture and entitled to the cenvat credit. As such the said decision fully covers the situation available in the present case. - an assessee is liable to reverse the cenvat credit of duty paid on the inputs, which have been used in the manufacture of the final product and which final product stands destroyed and remission of duty stands granted in respect of the said destroyed final product. However he submits that the said Rule is not applicable to the destruction of the inputs itself, which have not reached the stage of final goods. For the said proposition he relies upon the Tribunal's decision in the case of Themis Medicate Ltd. Vs. CCE&S.T, Daman [2014 (2) TMI 208 - CESTAT AHMEDABAD]. - appellant is entitled to the cenvat credit of duty in respect of the inputs destroyed in fire at the job-worker's factory. Accordingly the impugned order is set aside - Decided in favour of assessee.
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