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2017 (12) TMI 704 - AT - Central ExciseRemission of duty - onus to prove - finished goods lost in fire - Held that: - there is no doubt that it is onus on the appellant to prove that the fire accident was unavoidable. The appellant has produced the documents like FIR with panchnama drawn by the police, claim of insurance sanctioned by the insurance company on the basis of survey report - nowhere it is coming out from the police report or the survey report that the appellant was negligent and have not taken proper care to avoid the fire accident. In that circumstances, the claim of remission of duty cannot be rejected on the ground that the appellant has not taken due care to avoid fire accident - the claim of remission of duty cannot be rejected on the said ground. CENVAT credit - Held that: - Larger Bench of this Tribunal in the case of Grasim Industries [2006 (8) TMI 69 - CESTAT,NEW DELHI] held that the appellant was not required to reverse the Cenvat credit attributable to inputs gone in manufacturing of final goods lost in fire accident - no reversal of Cenvat credit was required to be reversed by the appellant. The appellant is entitled to claim of remission of duty of the finished goods lost in fire accident - appeal allowed - decided in favor of appellant.
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