TMI Blog2014 (3) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... :- There is no allegation that the inputs as such were lost and hence no credit would be admissible on the same. On the issue of eligibility of CENVAT Credit, on inputs contained in the WIP material lost/damaged, prima facie, we find that this Tribunal in the case of Arvind International Ltd.’s case (2012 (12) TMI 264 - CESTAT, NEW DELHI) had taken a view that in respect of the inputs, contained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failure, pots of line - II III of smelter failed and the bath and molten metal (work-in-progress stage) inside the pots freezed, resulting into loss of work in process (WIP) goods. The Applicant had filed insurance claim which is net of CENVAT Credit involved on the inputs used in WIP material lost during the said power failure. The Applicant further submits that the insurance claim made by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the inputs were not used in or in relation to the manufacture of finished goods. The Ld. Advocate relied upon the decision of this Tribunal in the case of Arvind International Ltd. (Unit-II) vs. CCE, Jaipur - 2012 (282) ELT 232 (Tri.-Del.). 3. The Ld. A.R. for the Revenue on the other hand submits that the Applicant had availed CENVAT Credit on inputs were not used as on 28.09.2008 (the day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged. The Ld. Advocate further submitted that if the inputs were available as such there cannot be any question of recovery of CENVAT Credit alleging loss/damage of the same, before the completion of the manufacture of the finished goods. 5. Heard both sides and perused the record. Prima facie we find that para 3 of the show cause notice is specific and alleges that the Applicant during the cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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