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2017 (12) TMI 380 - CESTAT BANGALORECENVAT credit - job-work - Remission of duty - goods destroyed by fire - the intermediate goods sent to Job Worker were not returned even after stipulated period of 180 days in terms of Rule 4 (5)(a) of the CCR, and subsequently got destroyed by fire - Held that: - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IV Versus FENNER INDIA LTD. [2014 (11) TMI 704 - MADRAS HIGH COURT], where it was held that when the inputs are destroyed in the fire accident, the assesse cannot be called upon to reverse the credit when there is no dispute that inputs on which credit was availed were destroyed when the work was in progress - appeal allowed - decided in favor of appellant.
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