2018 (11) TMI 415

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..... and is set aside. CENVAT Credit - inputs which has not been put to use - Held that:- As inputs has gone in the process of manufacturing, therefore Cenvat credit availed on inputs which has been destroyed while progress and in finished goods, the appellant is not required to reverse any Cenvat credit but on inputs which has not been put to use, the appellant is required to reverse the Cenvat cr .....

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..... estroyed in fire. The adjudicating authority allowed the claim of remission of duty. A show cause notice issued to the appellant to recover the Cenvat credit on inputs, semi finished goods and finished goods. The matter was adjudicated and it was held that as appellant has filed the claim of insurance with the insurance company and failed to produce any documents from the insurance company, theref .....

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..... he duty involved in the goods destroyed but the Ld. Commissioner (Appeals) failed to consider the same. 4.1 In these circumstances, I find that the Ld. Commissioner (Appeals) while passing the impugned order has not considered the records placed before him. Therefore, the impugned order deserves no merit. Accordingly, the same is set aside. 4.2 I further find that as inputs has gone in the p .....

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