2003 (11) TMI 485

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..... . [Order per : V.K. Agrawal, Member (T)]. - The issue, involved in this appeal filed by M/s. Samtel Colour Ltd., is whether the benefit of Notification No. 36/96-Cus., is available to them in respect of the goods destroyed in fire. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the demand of duty has been confirmed against the appellants on the ground that the goods, imported .....

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..... he Assistant Commissioner has accepted that the inputs were used in the manufacture of final products for the purpose of admissibility of Modvat credit, no contrary findings can be given in respect of the same inputs for the purpose of admissibility of the concessional rate of Customs duty under Notification No. 36/96-Cus. 3. Countering the arguments, Shri O.P. Arora, learned SDR, submitted that .....

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..... xcisable goods as the inputs during such manufacture were destroyed due to fire. We observe that the Assistant Commissioner, while dealing with disallowance of Modvat credit of the duty paid on the inputs, has clearly given his findings that as soon as the goods are issued for the purpose of manufacture, they become in the nature of work in process and if they are damaged during this process, it .....

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