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TMI Blog2016 (4) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit is required to be recovered but appellant submitted that inputs even though damaged, were used in the manufacture of second grade finished goods and inputs were not cleared from the factory premises. Held that:- even if the damaged inputs are lying in the factory premises of the appellant, then also no Cenvat Credit can be recovered. Having said that once a claim has been made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Appellate Authority. Under this Order-in-Appeal dated 17.04.2012 the First Appellate Authority has rejected the Appeal filed by the Appellant and upheld the Order-in-Original dated 31.03.2010 issued on 01.04.2010 passed by the Adjudicating Authority. 2. None appeared on behalf of the Appellant and an adjournment request has been made. It is observed from the case records that on earlier oc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... z General Insurance Co. Ltd. also sanctioned insurance claim of ₹ 2,50,821/- against total claim of ₹ 8,59,868/-. That the case of the Revenue is that once insurance claim has been received from the insurance company, then the Cenvat Credit taken with respect to inputs, is required to be recovered from the Appellant. 4. Heard Ld. A.R. and perused the case records. It is observed fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lement claim that any element of Central Excise duties, for which Cenvat Credit was taken, was also reimbursed by the insurance companies. At the same time the Appellant has taken a stand before the Lower Authorities that damaged inputs were used in the manufacture of second grade finished goods. It was not required to be proved by the Appellant that inputs were used in the manufacture of second g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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