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2015 (10) TMI 1295 - HC - Central ExciseRemission of duty - CENVAT Credit - Held that:- So far as the first question is concerned, the Full Bench of this Court in Commissioner of Central Excise and Customs, Ahmedabad-II Vs Intas Pharmaceuticals Limited, reported in [2013 (4) TMI 532 - GUJARAT HIGH COURT] has held regarding remission of duty on destruction of final product and credit taken on inputs used in manufacture of such final product. The remission application was filed on 3.10.2005, whereas Rule 3(5-C) came into force on or after 7.9.2007. Therefore, benefit was available to the respondent assessee to claim the benefit of Cenvat Credit as the goods were destrobed in fire - Decided against Revenue.
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