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2015 (10) TMI 1193 - CESTAT BANGALORE

2015 (10) TMI 1193 - CESTAT BANGALORE - TMI - Reversal of CENVAT Credit - whether the appellant is liable to reverse the cenvat credit of duty availed on the inputs which were issued for manufacture of the final product but got destroyed in fire, during the course of manufacture of the final product, before reaching the final stage i.e. as work in progress - Held that:- The law is no more res integra and identical situation was considered by the Hon'ble Madras High Court in the case of Commissio .....

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Archana Wadhwa, Member (J),J. For the Appellant : Mr Y Sreenivasa Reddy, Adv For the Respondent : Mr N Jagdish, AR ORDER Per: Archana Wadhwa: The very short issue is involved in the present appeal i.e whether the appellant is liable to reverse the cenvat credit of duty availed on the inputs which were issued for manufacture of the final product but got destroyed in fire, during the course of manufacture of the final product, before reaching the final stage i.e. as work in progress. Revenue's .....

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