https://www.taxtmi.com/caselaws?id=266020 Where goods destroyed by fire before the later amendment to the excise rules, remission of duty was available and reversal of Cenvat credit was not required on the facts considered. The Gujarat HC treated the questions on remission and credit reversal as interconnected and relied on an earlier Full Bench ruling concerning destruction of final products and input credit. On that basis, destruction by fire was accepted as an unavoidable event for remission purposes, and the assessee's claim was allowed against the Revenue. en-us Mon, 16 Feb 2015 00:00:00 +0530 Fri, 16 Oct 2015 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266020 Where goods destroyed by fire before the later amendment to the excise rules, remission of duty was available and reversal of Cenvat credit was not required on the facts considered. The Gujarat HC treated the questions on remission and credit reversal as interconnected and relied on an earlier Full Bench ruling concerning destruction of final products and input credit. On that basis, destruction by fire was accepted as an unavoidable event for remission purposes, and the assessee's claim was allowed against the Revenue. Case-Laws Central Excise Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266020