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TMI Blog2007 (11) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant. The adjudicating authority issued show cause consider notice to the appellant on 19-8-2002 based upon the audit objection that the appellant is ineligible to avail Modvat credit on the capital goods and inputs like despite it Oil, spare parts, capital goods etc. The adjudicating authority confirmed the demand and imposed penalty. The Id. Commissioner (Appeals) upheld the Order- in-Original, on an appeal in the first round of litigation, the Tribunal remanded the matter back to re-consider the issue on merits. The Id. Commissioner (Appeals) in de novo proceedings has come to the following conclusion "I have carefully gone through the memorandum of appeal, the relevant provision an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The C.A. Certificate does not disclose any material/details on the basis of which the same is given. Further, clearance of damaged inputs, as scrap, on payment of duty, will also not help, as the said scrap was not generated during the manufacture of final products. Further, the appellants have also not produced any evidence that the fire accident was intimated to the department. Thus there is no evidence that remission of duty from competent authority was obtained. The Hon'ble CESTAT in their order reported in 2005-TIOL-457-CESTAT-Mumbai, has held that once semi-finished goods are written off; equivalent Modva credit on inputs utilized towards manufacturing of same needs to be reversed. Thus, in view of above facts the ratio of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay Dyeing & Manufacturing Company Limited (Textile Mills) located at Prabhadevi, Mumbai 400 013 has not claimed the duty element of Rs. 78,988/- towards spare parts in Spinning Dept. and Rs. 45,360/- towards spare parts/oil/electrical items in Finishing Dept. in the insurance claim filed by them during the financial year 1999- 2000 for the damage of said goods in the fire". The Id. Commissioner (Appeals) has discarded the evidence of Chartered Accountant Certificate by coming to the conclusion that certificate does not have the details on the basis of which it is given, relying on this line of reasoning the discarding certificate issued by the Chartered Accountant is incorrect in as much as, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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