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    <title>2009 (4) TMI 926 - GUJARAT HIGH COURT</title>
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    <description>The article examines whether remission of duty under Rule 21 can be claimed without reversing Cenvat or Modvat credit, including in the face of the CBEC circular dated 01.10.2004, and whether repeated fire incidents caused by the absence of fire safety measures can still qualify as unavoidable events for remission purposes. It focuses on the legal interaction between credit reversal requirements, administrative circular guidance, and the statutory standard for remission where loss arises from fire. The Gujarat High Court admitted the matter and issued notice on the substantial questions of law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=174716</link>
      <description>The article examines whether remission of duty under Rule 21 can be claimed without reversing Cenvat or Modvat credit, including in the face of the CBEC circular dated 01.10.2004, and whether repeated fire incidents caused by the absence of fire safety measures can still qualify as unavoidable events for remission purposes. It focuses on the legal interaction between credit reversal requirements, administrative circular guidance, and the statutory standard for remission where loss arises from fire. The Gujarat High Court admitted the matter and issued notice on the substantial questions of law.</description>
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