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Hetero Labs Ltd. Versus Commissioner of Central Excise, Customs And Service Tax

2015 (10) TMI 1193 - CESTAT BANGALORE

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 pro .....

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ndia Ltd. [2014 (11) TMI 704 - MADRAS HIGH COURT] and it was held that there is no requirement of reversal of cenvat credit in respect of inputs destroyed as contained in work in progress, even after the amendment of the law w.e.f. 07.09.2007, inasmu .....

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t : 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 whic .....

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sed the credit. 2. It is seen that the proceedings initiated against the appellant were originally dropped by the Additional Commissioner but on an appeal by the Revenue, Commissioner (Appeals) reversed the same. 3. The law is no more res integra and .....

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