Cenvat Credit not reversed for goods destroyed in fire after leaving input store, not classified as "as such.

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....Reversal of Cenvat Credit in case inputs are destroyed in an accident - it has to be concluded that goods which are destroyed in the fire in the bulk drug manufacturing section were the goods which have already left the inputs store and as such, same cannot be considered to be inputs destroyed as such, so as to call for reversal of Cenvat credit - AT....