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2017 (4) TMI 1211 - AT - Central ExciseRemission - loss of goods by fire - Rule 21 of CER, 2002 - Held that: - the findings of the learned Commissioner are unsubstantiated and are not based on the evidences on record. It also appeared that the learned Commissioner misinterpreted the fire report - We also hold that it is the fire Department which is the authority to conclusively decide the reasons for the fire and also if there was any negligence on the part of the manufacturer assessee in compliance with any safety standards or conditions of consent to operate. Reversal of Cenvat Credit - amendment vide Notification No.33/2007 CE. - The said amendment introduction of Sub-rule (5C) in Rule 3 of Cenvat Credit Rules, 2004 has been brought about much after the incident of fire and as such the said amendment/provisions are not applicable in the facts of this case. As regards capital goods the learned counsel has stated that as per Rule 3(5A) the demand of Cenvat credit by way of reversal on the capital goods arises only in case of removal of such capital goods - Appeal allowed - decided in favor of the assessee.
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