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2010 (4) TMI 436 - AT - Central ExciseRemission of duty- the appellants are the manufacturer of glass and glassware and were availing Cenvat credit on the input used in or in relation to the manufacture of final product. The appellants filed a claim of remission of duty involved on damaged/broken tableware/kitchenware due to heavy rain on 6-9-2003. The claim of remission of duty was rejected. Hence this appeal. Held that- in the light of the decision of Kisan Sahkari Chini Mills Ltd. v. CCE, Meerut 2007 (10) TMI 471 - CESTAT, NEW DELHI, assessee not negligent in safeguarding goods and nobody will invite rain to destroy goods. Impugned order denying remission set aside.
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