https://www.taxtmi.com/caselaws?id=353621 Rule 21 of the Central Excise Rules, 2002 does not require reversal of Cenvat credit on inputs or raw materials contained in finished or semi-finished goods destroyed by fire or another unavoidable accident as a condition for remission of duty. Goods destroyed before removal are not treated as exempted goods for denying credit, and the inputs are regarded as having been used for the intended manufacture of the final product. The remission framework therefore does not authorise denial or reversal of credit unless such a condition is expressly provided. en-us Wed, 29 Nov 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353621 Rule 21 of the Central Excise Rules, 2002 does not require reversal of Cenvat credit on inputs or raw materials contained in finished or semi-finished goods destroyed by fire or another unavoidable accident as a condition for remission of duty. Goods destroyed before removal are not treated as exempted goods for denying credit, and the inputs are regarded as having been used for the intended manufacture of the final product. The remission framework therefore does not authorise denial or reversal of credit unless such a condition is expressly provided. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353621