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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.... 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 de....