this appeal is in respect of the scrap that arose out of damage caused by the cyclone, where there was a demand ... damaged due to cyclone. If there is a reversal there shall be no demand of the duty thereon. Similarly, the damaged work in progress
Thus, the department had averred that though the civil works may be
substantially damaged while removing the plant, but the fact remains that
the plant ... dismantled, without damage?', he had replied that
'there may be substantial damage to the civil works, but machineries can
be dismantled without substantial
Thus, the department had averred that though the civil works may be
substantially damaged while removing the plant, but the fact remains that
the plant ... dismantled, without damage?', he had replied that
'there may be substantial damage to the civil works, but machineries can
be dismantled without substantial
contract for electrical work, party has undertaken the work
of AMC and repair and construction of Hall/Hostel.
Therefore, the work executed by the party ... documents that the party have executed the
works related to electrical repair, renovation work,
replacement of damaged cables, modification of electrical
installations and electrical work
Thus, the department had averred that though the civil works may be
substantially damaged while removing the plant, but the fact remains that
the plant ... dismantled, without damage?', he had replied that
'there may be substantial damage to the civil works, but machineries can
be dismantled without substantial
adjudicating authority have examined following two work
orders:
(i) Composite Work Order No. W/3/4 dated 25.05.2015-
Work order amount ... work of original nature.
However, the adjudicating authority has considered the work
awarded under Schedule-A of work order as original work and those
under
respect of inputs contained in work-in-progress goods and on capital goods damaged in along with interest and penalty. On adjudication the demand ... issue of admissibility of Cenvat credit on inputs used in work in progress goods damaged/ destroyed in fire, flood etc. is covered by the judgment
area and that the imported pipes were used for replacement of a damaged section of the underground pipeline within the bonded warehouse premises at Kudremukh ... 1994 duly endorsed by the bond officer, for the damage repair work, etc. It is submitted that none of these materials was examined
damage is minor, repairs are carried out by the dealers before the vehicle is sold. If the damage is beyond any repair work that ... vehicles which were later returned to the factory because of damage.
4. A dispute arose regarding the eligibility of such credit and the proceedings were
machines, without knowing whether they were in working condition or not and without knowing whether they were damaged or not. The value assessed ... Customs Valuation (DOPIG) Rules, 1988. The value of the goods so determined worked
