9911796707
TMI Blog2008 (12) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... tal in view of the explanation on the panchnama also which says that when a worker noticed the fire immediately action was taken to douse the fire. The circumstances of occurring of the fire and extinguishing of the same explained in the panchnama supports the case of the party - Thus there is no doubt that the fire occurred because of an accident. As regard the second point that CENVAT Credit was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of the appellants submitted that the Commissioner has rejected the claim of the appellants on three grounds. The first reason is that the CENVAT Credit has not been reversed on the inputs and this decision is not correct in view of the Larger Bench decision in M/s. Grasim Industries [2007 (208) E.L.T. 336 (Tri. L.B.)]. The Commissioner has also held that appellant has failed to give any evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue and therefore the matter may be sent back. Further he also submits that the appellant did not have sufficient safeguards to prevent fire and hence loss was not due to unavoidable circumstances. 4. I have considered the rival submissions. The Surveyor of the Insurance company has clearly mentioned that the fire was caused by the cinders which must have flown from the nearby fields. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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