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    <title>2018 (5) TMI 1656 - CESTAT MUMBAI</title>
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    <description>The Tribunal clarified that no reversal of credit was required on inputs used in goods destroyed by natural causes, setting aside the order for the demand of Cenvat Credit. The decision emphasized that remission rules do not mandate the reversal of credit in such situations, based on relevant rules and previous cases. The Tribunal&#039;s ruling highlighted that conditions cannot be imposed under Rule 21 of the Central Excise Rules 2002 while granting remission, affirming that no reversal of credit is necessary for goods destroyed by natural causes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361092</link>
      <description>The Tribunal clarified that no reversal of credit was required on inputs used in goods destroyed by natural causes, setting aside the order for the demand of Cenvat Credit. The decision emphasized that remission rules do not mandate the reversal of credit in such situations, based on relevant rules and previous cases. The Tribunal&#039;s ruling highlighted that conditions cannot be imposed under Rule 21 of the Central Excise Rules 2002 while granting remission, affirming that no reversal of credit is necessary for goods destroyed by natural causes.</description>
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      <pubDate>Tue, 24 Apr 2018 00:00:00 +0530</pubDate>
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