https://www.taxtmi.com/caselaws?id=240558 Fire caused by an electrical short circuit was treated as an unavoidable accident under Rule 21 of the Central Excise Rules, 2002, so remission was available for the destroyed goods. Denial of remission for non-reversal of Cenvat credit was rejected because the issue was governed by the binding Larger Bench ruling in Grasim Industries, which could not be displaced by a contrary departmental circular. Refusal of remission for semi-finished goods was also set aside, as the reasoning on marketability was internally inconsistent with the fact that the goods were damaged in fire. The assessee's claim for remission succeeded and the rejection order was set aside in full. en-us Mon, 25 Nov 2013 00:00:00 +0530 Sat, 30 Aug 2014 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240558 Fire caused by an electrical short circuit was treated as an unavoidable accident under Rule 21 of the Central Excise Rules, 2002, so remission was available for the destroyed goods. Denial of remission for non-reversal of Cenvat credit was rejected because the issue was governed by the binding Larger Bench ruling in Grasim Industries, which could not be displaced by a contrary departmental circular. Refusal of remission for semi-finished goods was also set aside, as the reasoning on marketability was internally inconsistent with the fact that the goods were damaged in fire. The assessee's claim for remission succeeded and the rejection order was set aside in full. Case-Laws Central Excise Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240558