2018 (7) TMI 1769

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..... tion to control the fire and to avoid the accident cannot be appreciated, inasmuch as nobody invites the fire accident in their factory which may result in destruction of the assessee’s goods. Every accident is a result of some negligence or omission on the part of the person concerned of unless such negligence is deliberate, the accident have to be held as unavoidable. An identical issue was c .....

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..... ommissioner (AR) for revenue. We note that the appellant is engaged in the manufacture of Silica products and was availing the benefit of Cenvat credit facility on the inputs as also on input services. 2. On 10.11.2011 around 17:50 hrs., a fire accident occurred in their factory due to electric sort circuit, resulting in damage of various raw materials, semi finished goods and also the finished .....

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..... to be on account of natural causes. He further observed that no attempt/effort stand made by the staff of the factory to control the fire as such he concluded that there was negligence on the part of the party in maintaining the prior preliminary arrangements and putting of the fire at the first instants. He accordingly rejected the application by observing as under:- 18. I further notice tha .....

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..... records. Even, the party failed to provide any evidence of installation of proper fire fighting equipments or provide any detail of training given to employees to act in the situation of fire caused due to electric short circuit. Therefore, I hold that the case law relied upon by the party is not applicable in their case and is clearly distinguishable. Hence the present appeal. 4. After h .....

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..... sue was considered by this bench in the case of Sumit Chemicals Pvt. Ltd. Final Order No.70126/2015 dated 16.12.2015 wherein it was held that the assessee was entitled to avail remission on loss of semi finished goods and finished goods. We find no justifiable reason to take a different view. Accordingly, we set aside the impugned order and allow the remission application of the assessee, except i .....

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