9911796707
TMI Blog2017 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... HDPE/PP Tapes, webbings, yarn, PP Woven Fabric, FIBC Bags, etc. falling under Chapter Heading 3926 and 6405 of the CETA. The appellant is availing Cenvat credits on inputs viz. HDPE/LDPE granules etc. The appellant are also getting FIBC Bags manufacture on Job Work basis at their Unit II situated at No.37/1 Naddakarappa Industrial Estate, Vishwaneedam Post, Bangalore 560091. During audit, it was observed that the appellant had sent intermediate excisable goods manufactured by them to their Unit II Job Worker under Job Work Challans for manufacture of Finished Products FIBC Bags. It was noticed that the intermediate goods sent to Job Worker were not returned even after stipulated period of 180 days in terms of Rule 4 (5)(a) of the Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. 5. Heard both the parties and perused the records. 6. The Learned Counsel for the appellant submitted that the impugned order is not sustainable considering the provisions of the Act and also the impugned order is contrary to the binding judicial precedent on the same issue. He further submitted that the appellant manufactured intermediate goods and sent the same for job work to their Unit which was destroyed in the fire accident and therefore there is no possibility for the return of the goods delivered. He further submitted that the appellant cannot be expected to bring back the destroyed goods to save the credit validly taken by them. He also submitted that the law does not require doing the impossible. He further submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt reported in 2003 (151) ELT 393 (T-Chennai) by dismissing the appeal of the Revenue. Further, I find that in the case of Commissioner Vs. Spectra Specialities - 2009 (240) ELT A77 (Bom) wherein the Hon'ble Bombay High Court held that the reversal of credit on the inputs used in the intermediate goods destroyed in the fire accident was not required. Further, I also find that the ratio of the decision in the case of Fenner India Ltd. cited supra, decided by the Hon'ble High Court of Madras wherein the Hon'ble High Court while considering the other decisions, has held that when the inputs are destroyed in the fire accident, the assesse cannot be called upon to reverse the credit when there is no dispute that inputs on which credit was avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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