2000 (10) TMI 435

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..... the order-in-appeal dated 2-6-2000 passed by the Commissioner (Appeals). 2. Brief facts of the case are that the respondents are engaged in the manufacture of man-made yarn and were availing the benefit of Modvat credit in respect of inputs used in the final product. On 15-5-1996, a fire accident took place in factory s blow room, due to which, a quantity of 15,025 kg. of fibre was burnt in fire .....

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..... puts, which had been destroyed before actually being used in the manufacture of final product, was admissible. He submits that as in the present case the inputs were destroyed not during the process of manufacture, the respondents are not entitled for the benefit of credit in respect of inputs destroyed in fire. 4. Ld. Counsel, appearing on behalf of the respondents, submits that the inputs, whi .....

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..... puts were not under the process of manufacture of final product at the time of fire. Therefore, the respondents are not entitled for the benefit of Modvat credit on these inputs. The adjudicating authority, in the adjudication order after relying upon the report of the Range Supdt. gave a finding of fact that fibre, in question, was issued to the manufacture stream and the process of mixing was co .....

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