Cenvat credit cannot be allowed.
(ii) The damaged goods are not usable goods and after damage there cannot be any question of their use. Therefore ... Revenues contention is that when the goods are not used or the subject goods were damaged or are not in the condition
cleared 576 nos. of finished goods valued at
Rs.1,54,37,496/-. 288 nos. of final goods were damaged during
the course of transit ... ownership of
goods and the property in the goods remained
with the seller [appellant] of the goods till the
delivery of the goods in acceptable
which resulted in loss of raw
materials, semi-finished goods, finished goods and capital goods
on account of the fire. The insurance surveyors report based ... inspections carried out, observed that the duty
foregone in respect of goods damaged in the fire accident was to
extent
unloading of the
goods in India; or
(b) that any imported goods, other than warehoused goods,
had been damaged at any time after the unloading ... extent of the damaged caused to the
goods. Since the goods have not been destroyed but
damaged and have remnant value, the order of Deputy
mentioned on the goods themselves. In such a situation, identity of goods received back cannot be verified with goods originally cleared.
6. We therefore ... transit, finished goods get damaged or the same may get damaged at their depots or outer packing of the finished goods become unsuitable for marketing
heavy rains finished goods got damaged. Appellant filed the claim before the insurance company for damaged goods and received the compensation. The appellant cleared these ... damaged goods on payment of appropriate duty. Revenue is of the view that as the appellant has received compensation for damages on the goods from
cream is a perishable goods. He submits that there is no dispute that the goods were damaged by fire. He also submits that by letter ... informed that the exact quantity of damaged material shall be informed after destruction. Then on 8.5.2005, the damaged goods were destroyed in the presence
said goods. The said goods were examined by the Insurance Surveyor who reported that 11786.30 mtrs. of fabrics was damaged due to rain water ... processing towards clearance of goods on regular invoices wee neither authenticated nor given any correlation of the goods damaged in transit.
2. Learned Counsel
loss, breakage or shortage of the goods once, the goods have left the units and that the goods are always despatched at the buyers risk ... value of the goods However, in this case, where the goods were insured by the appellant for loss of goods or damage to the goods
also observed
that the appellant had reported loss due to damaged goods valued
at Rs. 4,83,825/- against which they had received insurance claim ... appellant reversed the Cenvat Credit
availed on the damaged goods valued at Rs. 4,83,825/- but failed
to pay or reverse the balance credit
