https://www.taxtmi.com/caselaws?id=121659 Duty under Rule 6 of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 does not arise where duty-free raw materials and capital goods are destroyed by fire after being issued for production and while in work-in-progress stage. The explanation to Rule 6 treats goods as used for the intended purpose when loss or destruction occurs during transport, handling, or storage, and the same remission principle under Rule 21 of the Central Excise Rules and Section 23 of the Customs Act supports non-demand for unavoidable accidental loss. On these facts, goods already issued for production and destroyed in the manufacturer's premises were outside the mischief of Rule 6, so the duty demand on the indigenously procured goods was unsustainable. en-us Wed, 28 Feb 2007 00:00:00 +0530 Thu, 01 Feb 2024 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121659 Duty under Rule 6 of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 does not arise where duty-free raw materials and capital goods are destroyed by fire after being issued for production and while in work-in-progress stage. The explanation to Rule 6 treats goods as used for the intended purpose when loss or destruction occurs during transport, handling, or storage, and the same remission principle under Rule 21 of the Central Excise Rules and Section 23 of the Customs Act supports non-demand for unavoidable accidental loss. On these facts, goods already issued for production and destroyed in the manufacturer's premises were outside the mischief of Rule 6, so the duty demand on the indigenously procured goods was unsustainable. Case-Laws Customs Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121659