2005 (10) TMI 348

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..... for the Respondent. [Order]. - Heard both sides. 2. The ld. Consultant submits that the Appeal No. E/2144/05 relates to denial of Cenvat credit of Rs. 3,69,824.69 on account of raw materials used in the manufacture of final products which has been destroyed by fire. Another appeal No. E/2145/05 relates to an amount of Rs. 85,961/- on account of duty payable on finished goods destroyed in .....

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..... d encompass, among others, raw materials also" and the appeal was remanded for determination of remission of duty. In a similar case in the case of Schenectady Specialties Asia Ltd. reported in 2005 (182) E.L.T. 509 (Tri. - Mum.) in Para 3, the Tribunal has inter alia held that "whether an assessee is required to reverse the credit taken on the capital goods and raw materials when such goods are d .....

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