https://www.taxtmi.com/manuals?id=106 Rule 21 permits remission of duty where excisable goods are lost, destroyed by accident, or declared unfit prior to removal, with graded delegation of remission and supervision powers to competent officers. Applications require supporting proof, prompt processing, possible laboratory testing, physical verification and supervised destruction that renders goods irretrievable. Supervising officers must endorse records and certify destruction; CENVAT credit on inputs in destroyed goods must be reversed. No remission for theft; Commissioners may remit without limit but must report significant cases. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 26 Sep 2008 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=106 Rule 21 permits remission of duty where excisable goods are lost, destroyed by accident, or declared unfit prior to removal, with graded delegation of remission and supervision powers to competent officers. Applications require supporting proof, prompt processing, possible laboratory testing, physical verification and supervised destruction that renders goods irretrievable. Supervising officers must endorse records and certify destruction; CENVAT credit on inputs in destroyed goods must be reversed. No remission for theft; Commissioners may remit without limit but must report significant cases. Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=106