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TMI Blog2022 (6) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... such. Therefore, it was contended that the same was not used in the production. Accordingly, the remission was not granted. it is found that even though the inputs were not put to use in the production but the input were issued for the production and was in the progress of use in the manufacturer of final product. Once the input has been issued for the production and lying on shop floor. The same should be treated as work in progress. Consequently, the demand of Cenvat Credit cannot be made. It can be seen that the facts in that and present case is absolutely identical that though the input was not used and issued for production, the demand of Cenvat Credit thereon was set aside - the demand of Cenvat Credit in respect of inputs issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s: Pluto Plastics Private Ltd and Another Vs. CCE-2017 (6) TMI 320- CESTAT Mumbai RSWM Ltd Vs. CCE-2015 (327) ELT 216 (Tri.-Delhi) CCE Vs. Fenner India Ltd.-2014 (307) ELT 516 (Madras) 3. Shri Ghanshyam Soni Learned Joint Commissioner Authorized Representative appearing on behalf of the revenue reiterates the findings of the impugned order. He also placed reliance on the following judgments:- BIOPAC INDIA CORPN. LTD. VS. COMMISSIONER OF CENTRAL EXCISE, VAPI [(2008 (224) ELT 548 (TRI.-ABAD)] COMMISSIONER OF C.EX. AND CUSTOMS VS. BIOPAC INDIA CORPORATION LTD [2010 (258) ELT 56 (GUJ-HC)] COMMR. OF C. EX. CUS., AHMEDABAD-II Versus INTAS PHARMACEUTICALS LTD. [2013 (289) ELT 256 (Guj.-HC)] SHREE RAMA MULTI-TECH L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettled and it is only the factual position, which needs to be examined As such, is to be seen as to whether the inputs were destroyed when they were stored as such in the puts store room or whether, when the same was issued for further processing and were destroyed in the blow room, they have to be held as inputs in process. 6.Report from the Superintendent was called for and stand placed by him before the Bench vide his letter dated 8-5-2009 it stand recorded as under:- It is to inform that the raw material i.e.fiber/Dyed fiber was burnt in the fire incident. The above said raw material was kept in the blow room Athough the fiber was issued to the blow room but it appears that no process was undertaken thereon by the assessee so I c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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