2006 (4) TMI 393

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..... r. I. Marianna, JDR, for the Respondent. [Order]. This appeal is directed against order in appeal dated 31-5-2004 which upholds the order in original denying the modvat credit to the appellants on the inputs which were destroyed through natural calamity. 2. The relevant facts for consideration are that due to flood, appellant s factory were water, logged from 26-9-2001 to 2-10-2000 due .....

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..... n the decision of the Division Bench of the Tribunal in the case of Commr. of Central Excise, Chennai-III v. Indchem Electronics as reported in 2003 (151) E.L.T. 393 (Tri.- Chennai) which was upheld by the Hon ble Supreme Court as reported at 2003 (157) E.L.T. A 206. 4. Ld. D.R. on the other hand submits that there is nothing on record to show that the appellants had issued the inputs and the sa .....

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..... g this observations, the adjudicating authority in his findings held as under: In the instant case it appears that although the damaged inputs were in the manufacturing bay, the same were not put to use for manufacture . The Ld. Commissioner (Appeals) has upheld the said findings in his order in appeal without any reservation or alterations, i.e. it is admitted that input were issued for manu .....

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