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TMI Blog2007 (4) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. E/890/2007-SM(BR) - Final Order No. 899/2007-SM(BR)(PB) - Dated:- 25-4-2007 - [Order per] - The appellant seeks final disposal of the matter on the ground that it is covered by the decision of the Larger Bench in Grasim Industries v. CCE, Indore reported in 2007 (208) E.L.T. 336 (Tri.-LB) = TIOL 2007-41-CESTAT -LB. Therefore, the appeal is taken up for final hearing at the instance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rules, 2002 subject to the condition that the destruction of medicines was to be supervised. 4. The learned Authorised Representative for the appellant Mr. S.K. Jain, has contended that imposition of such a condition of reversal of Cenvat credit taken on inputs was contrary to the ratio of the decision of the Larger Bench in Grasim Industries v. CCE, Indore in Excise Appeal No. 925/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Bench held that reading of the Rules under which remission is granted in respect of goods which were damaged or destroyed by natural cause or by unavoidable accident, does not provide any condition regarding reversal of credit taken in respect of inputs used on such goods. The Larger Bench did not agree with the view taken in Mafatlal Industries in which it was held that assessee had to reverse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies (supra). 6. For the foregoing reasons, the condition imposed in the impugned order requiring reversal of Cenvat credit taken on inputs used in the manufacture of P or P medicines proposed to be destroyed cannot be sustained and is hereby set aside. The impugned order, is accordingly, modified. The appeal is accordingly, allowed. (Pronounced and dictated in the open Court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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