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Central Excise - Highlights / Catch Notes

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100% EOU - Remission of duty - applicability of Rule 21 of CER ...

Central Excise

August 29, 2023

100% EOU - Remission of duty - applicability of Rule 21 of CER on plant and machinery and raw materials which were lost and damaged in fire - if the raw materials/capital goods were destroyed due to accidents which are beyond the control of the assesse, remission is required to be granted. - AT

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