TMI Blog2021 (8) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... into account and admittedly para 3 has categorised 3 exclusions wherein damage by fire is not found mention. However, going by the strict literal interpretation of para 3 and 2(vii), it is crystal clear that only clearances for home consumption is to be taken into account and goods destroyed by fire were not clear for home consumption on any point of time but was directed by the insurance compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case, in a nutshell, is that appellant, a manufacturer, suffered loss and damage of its finished/semi-finished goods in an unprecedented rain and flood on 26.07.2020 in its factory area at Dombivli (East), Thane. They received back insurance claim from the Oriental Insurance Company and also sought remission of duty from the department. It was found by the respondent-department that by add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as submitted a written note with a request to take the grounds mentioned in the note on record, while learned Authorised Representative for the respondentdepartment Mr. Sanjay Hasija submitted a compilation with two judgments of CESTAT Mumbai in the case of Global Exim [2015 (318) ELT 312 (Tri-Mumbai)] and of the Hon'ble Supreme Court in the case of Uttam Industries Vs. CCE Haryana [2011 (265 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate that aggregate value of clearance for home consumption by a manufacturer is to be taken into account and admittedly para 3 has categorised 3 exclusions wherein damage by fire is not found mention. However, going by the strict literal interpretation of para 3 and 2(vii), it is crystal clear that only clearances for home consumption is to be taken into account and goods destroyed by fire w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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