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2014 (2) TMI 821 - AT - Central ExciseRemission of duty upon destruction of final product - Whether the manufacturer is required to reverse the Cenvat Credit on the inputs used in manufacturing such final product - Held that:- destruction of goods due to natural cause of accident, the inputs can be considered to have been put to intended use for manufacture of final product. Therefore, there is no requirement to reverse the credit of inputs which have gone into manufacture of final product - Following decision of Grasim Industries vs. CCE Indore [2006 (8) TMI 69 - CESTAT,NEW DELHI] and CCE Ahmedabad vs. Intas Pharmaceuticals Ltd. [2013 (4) TMI 532 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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