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2009 (3) TMI 305 - AT - Central ExciseLoss of inputs/capital goods in the fire - Recovery of credit on inputs lying in stock in refinery on date of fire – SCN issued under the provisions of Rule 57-I of erstwhile Central Excise Rules, 1944. The said show cause notice is issued on 18-6-2002. It is undisputed that provisions of Central Excise Rules, 1944 were rescinded from statute with effect from 1-7-2000 and new rules were introduced. If that be so, provisions of Rule 57-I of erstwhile Central Excise Rules, 1944 are not applicable – demand is set aside – appeal is allowed
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