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2017 (12) TMI 280 - AT - Central ExciseRemission of duty - goods destroyed in fire - clandestine removal - Held that: - The impugned order does not bring out any independent corroborative evidence to shows that the goods found at M/s Noor Printing Press were cleared clandestinely by the Appellant or were same goods on which remission has been sought by the Appellant - the goods in dispute i.e alleged to have been found in drums at M/s Noor Printing press were only 2773.5 Kgs whereas the remission claim filed by the Appellant is in respect of 61496.09 Kgs of finished goods. There is no dispute about the remaining quantity. The evidence relied upon by the adjudicating authority nowhere leads to the conclusion that the goods in respect of which the remission has been claimed were removed clandestinely - remission of duty allowed. CENVAT credit - inputs used in finished goods destroyed in fire - Held that: - issue of reversal of cenvat credit of inputs used in finished goods stands settled by Hon’ble Madras High Court judgment in case of COMMISSIONER OF C. EX., CHENNAI-III Vs. JOY FOAM PVT. LTD. [2015 (7) TMI 386 - MADRAS HIGH COURT] as per which no reversal of credit is required - demand set aside. Appeal allowed - decided in favor of appellant.
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