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2008 (11) TMI 142 - AT - Central ExciseAppellants had sent partially processed inputs to their job worker which was destroyed in a fire - remission claim rejected on the ground that the inputs were damaged not because of the fire but because of water used for extinguishing the fire, is not justified - job worker had informed the police, the local GIDC and insurance company etc. who have all verified - only omission was that Central Excise authorities were not informed - once inputs are issued for manufacture, the requirement of CCR is fulfilled and therefore if the products get destroyed, the assessee need not have to reverse the Credit taken on the inputs
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