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CCE, Indore Versus M/s. Navin Fluorine International Ltd.

2016 (6) TMI 443 - CESTAT NEW DELHI

Central excise duty on finished goods - cenvat credit wrongly availed on inputs and capital goods lost in fire accident - Held that:- Regarding the duty demand/reversal of credit on capital goods, the impugned order finds that there is no legal provision during the material period for demanding duty on such damaged capital goods. These capital goods were still lying in the factory. As correctly held by the Commissioner (Appeals), the capital goods damaged in 2005 are bound by the provisions of R .....

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ondent. There is no legal provision to sustain recovery of duty only on the ground that remission application has not been filed in respect of goods lost in fire.

The Tribunal in Mira Chemicals (2007 (3) TMI 653 - CESTAT, AHMEDABAD ) relying on the earlier decided cases held that when the goods were admittedly destroyed the fact that a proper application for remission of duty has not been made by the assessee, would not result in liability of excise duty. Also see Indchem Electronics .....

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ot cleared. - Decided against revenue - Excise Appeal No.E/2911/2007 with Cross/166/2008-SM(BR) - Final Order No.51870/2016 - Dated:- 24-5-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri G.R. Singh, DR For the Respondent : Shri Archit Agarwal, C.A. ORDER Per B. Ravichandran: The respondents are engaged in the manufacture of chemicals and are availing cenvat credit on inputs and capital goods. The present appeal is by the Revenue against order dated 22.08.2007 of Commiss .....

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not make any application for remission under Rule 21 of Central Excise Rules, 2002. During audit of the records of the unit, the department found that the respondents unit had a fire accident in August, 2002 also resulting in loss of inputs, finished goods and capital goods. The Original Authority confirmed duty and imposed penalty of equivalent amount in both the cases. On appeal, the Commissioner (Appeals) vide the impugned order set aside the original order and allowed the appeals. Aggrieve .....

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sel for the respondent submitted that they have filed a cross objection and the present appeal by the Revenue is without merit. He submitted that the question of demanding duty in respect of the capital goods lost in fire accident does not arise as prior to 16.05.2005 there was no provisions to cover such situation. Even after that date only upon clearance of damaged capital goods, the question of reversal of credit/payment of duty will arise. Regarding cenvat credit on inputs as well as stock i .....

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and capital goods, which were damaged/lost in the two fire accidents, is the point of dispute in the present appeal. 6. I have examined the impugned order in detail. Regarding the duty demand/reversal of credit on capital goods, the impugned order finds that there is no legal provision during the material period for demanding duty on such damaged capital goods. These capital goods were still lying in the factory. As correctly held by the Commissioner (Appeals), the capital goods damaged in 2005 .....

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