2003 (12) TMI 150

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..... 4. The impugned order and the submissions have been considered by me carefully. In this case the inputs sent to the job worker have been destroyed in the accidental fine at job workers premises before they are being used in the manufacture of final product and have not received back within the stipulated period to the original manufacturer. Since the inputs, on which the credit of duty availed was .....

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..... ing handling or storage [See Rule 49(1) proviso]. (c) Fire, in this case, even if in the premises of job workers is not proved or held to be avoidable or due to contributory negligence of the appellants or the job workers as agents. Therefore no payment is required to be made on goods so lost. (d) The orders of the lower authority are therefore not upheld. 3. Consequently the appeal is to .....

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