https://www.taxtmi.com/highlights?id=60818 Remission of duty - finished goods destroyed in the fire accident - inputs contained in the semi-finished goods destroyed in the fire accident - principles of natural justice - Rule 21 of Central Excise Rules, 2002 - claim made by such manufacturer in terms of Rule 21 for remission of these amounts cannot be brushed aside - we are not in position to agree with the findings recorded by the Commissioner demanding the reversal of CENVAT Credit by invoking the provisions of Rule 3 (5B) of the CENVAT Credit Rules, 2004. - AT en-us Tue, 07 Dec 2021 09:17:22 +0530 Tue, 07 Dec 2021 09:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60818 Remission of duty - finished goods destroyed in the fire accident - inputs contained in the semi-finished goods destroyed in the fire accident - principles of natural justice - Rule 21 of Central Excise Rules, 2002 - claim made by such manufacturer in terms of Rule 21 for remission of these amounts cannot be brushed aside - we are not in position to agree with the findings recorded by the Commissioner demanding the reversal of CENVAT Credit by invoking the provisions of Rule 3 (5B) of the CENVAT Credit Rules, 2004. - AT Highlights Central Excise Tue, 07 Dec 2021 09:17:22 +0530 https://www.taxtmi.com/highlights?id=60818