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    <title>Finished goods burnt by fire- reg</title>
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    <description>Remission under Rule 21 requires reversal of Cenvat credit attributable to destroyed finished goods as per Rule 3; remission may be denied absent evidence of precautions against the fire and reversal. Reuse of burnt finished goods as input has no explicit rule, but Rule 3 permits credit if the material is duty paid and actually used in manufacture; documentary evidence and procedural compliance are essential, and the department may issue demand notices leading to litigation.</description>
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      <description>Remission under Rule 21 requires reversal of Cenvat credit attributable to destroyed finished goods as per Rule 3; remission may be denied absent evidence of precautions against the fire and reversal. Reuse of burnt finished goods as input has no explicit rule, but Rule 3 permits credit if the material is duty paid and actually used in manufacture; documentary evidence and procedural compliance are essential, and the department may issue demand notices leading to litigation.</description>
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