Rule 21 of Central Excise Rules: Duty Waiver for Destroyed Goods Requires Reversal of CENVAT Credit on Inputs.

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....Remission of duty under Rule 21 of the Central Excise Rules, 2002 - In case of breakage/destruction of final product, remission can be claimed under Rule 21 of Central Excise Rules, 2002, but the remission is granted subject to condition of reversal of CENVAT credit availed on the inputs - CGOVT....