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2012 (9) TMI 536 - HC - Customs100% EOU - loss of the capital goods/raw material/consumable - imported/procured indigenously duty free under the provisions of Notification No. 52/2003-Customs - Applicability of Explanation to Rule 6 of Central Excise - fire accident took place in the premises of the assessee – Held that:- Duty cannot be demanded on the goods which have been destroyed due to unavoidable accident/natural causes on the ground that they have not been used for the intended purpose - raw materials/capital goods which are in the premises of production would not be hit by the Explanation to Rule 6 of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 – in favor of assessee
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