TMI Blog2018 (1) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... re on similar issue, Adjudicating authority decided that no requirement of reversal of credit - appeal allowed - decided in favor of appellant. - E/73/08 - A/90987/17 - Dated:- 29-11-2017 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) None for Appellant Shri M.R. Melvin, Supdt. (A.R) for respondent ORDER This appeal has been filed by M/s. Unimers I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a demand show cause notice needs to be issued before any demand is confirmed. It is seen that a demand show cause notice dt. 16.11.2007 was indeed issued to the appellant seeking reversal of cenvat credit and therefore the argument that no notice was issued is without any substance. It has been argued that department cannot recover any dues without issue of show cause notice. It has also been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Rules, 1944 and Rule 21 of Central Excise Rules, 2002 which provides for remission of duty in respect of goods lost or destroyed by natural cause or by unavoidable accidents or in case goods become unfit for consumption or for marketing at any time before removal does not provide reversal of credit in respect of inputs used in the manufacture of such goods. The Modvat rules prohibits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew taken in the case of Mafatlal Industries (supra) whereby it has been held that assessee has to reverse the credit taken of inputs used in such goods on which remission is granted. Therefore, we approve the view of the Tribunal taken in the case of Inalsa Ltd. (supra) in this regard. The issue to the Larger Bench is answered in the above terms and the matter be placed before the Regular Bench. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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