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of <h1>Finished Goods Unfit for Use Require Destruction Approval for Duty Remission: Application Process and Supervision Explained</h1> If finished goods in the Daily Stock Account are deemed unfit for consumption or marketing, they must be destroyed with permission to obtain duty remission. The process involves submitting an application with details and proof of unfitness to the Range Officer. The application is processed and, if approved, destruction is supervised by excise authorities based on duty amounts. Destruction must ensure goods are irretrievable as excisable commodities. Frequent destruction requests trigger inquiries. Goods clearance requires a 'Nil' duty invoice, and Cenvat credit must be reversed for goods manufactured from input goods with availed credit.
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