https://www.taxtmi.com/caselaws?id=52454 Inputs sent to a job worker and destroyed in a fire before use in manufacture were treated as lost by unavoidable accident, with no finding of avoidable loss or contributory negligence by the assessee or the job worker. Under the proviso to Rule 49(1) of the Central Excise Rules, 1944, goods lost or destroyed by natural causes or unavoidable accident qualify for relief, so duty was not payable on the destroyed inputs and the demand was not sustained. en-us Fri, 12 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 09:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52454 Inputs sent to a job worker and destroyed in a fire before use in manufacture were treated as lost by unavoidable accident, with no finding of avoidable loss or contributory negligence by the assessee or the job worker. Under the proviso to Rule 49(1) of the Central Excise Rules, 1944, goods lost or destroyed by natural causes or unavoidable accident qualify for relief, so duty was not payable on the destroyed inputs and the demand was not sustained. Case-Laws Central Excise Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52454