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Secure Meters Ltd., Unit-I Versus CCE & ST, Chandigarh-l

2016 (11) TMI 633 - CESTAT CHANDIGARH

Whether the excise duty is payable on semi finished goods which was destroyed in the fire broke out in the factory of the appellant or not? - Held that: - Similar issue came up before this Tribunal in the case of M/s Steelbird Hi Tech India Ltd Versu .....

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ost in fire or were not used. - The appellant is not required to pay duty on semi-finished circuit card raw assembly destroyed in fire broke out in their factory - appeal allowed. - Appeal No. E/ 1758/2007-Ex(DB) - FINAL ORDER NO. 61414/2016 - Da .....

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that whether the excise duty is payable on semi finished goods which was destroyed in the fire broke out in the factory of the appellant or not? 2. Heard the parties and considered considered the submissions. 3. In Similar issue came up before this .....

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finished goods, unfinished goods and capital goods were destroyed. These facts are not in dispute. The appellant filed the remission claim of duty on the goods lost in fire. The adjudicating authority rejected their remission claim and consequently a .....

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is before me. Wherein this Tribunal has examined the issue and observed as under: 7. In this case the following isuses are required to be decided. (a) Whether the appellant is entitled to claim remission of duty on finished goods destroyed in fire o .....

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goods lost in fire. Consequently, the appellant is required to reverse the cenvat credit contained in semi-finished goods and unfinished goods? And (c) Whether the appellant is entitled to claim remission of duty on capital goods or not and consequen .....

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erved in para 7 as under: "Regarding of rules under which remission is granted in respect of goods which were lost or destroyed by natural cause or by natural accident, does not provide any condition regarding reversal of credit taken in respect .....

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efore, I hold that on finished goods destroyed in fire the appellant is entitled to claim remission of duty. Consequently, appellant is not required to pay duty. 10. For claim of remission of duty on unfinished/semi finished goods destroyed in fire I .....

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