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2015 (3) TMI 121 - AT - Central ExciseRemission of duty - Goods destroyed in fire - Reversal of CENVAT Credit - Held that:- Revenue is not disputing the fact of occurrence of fire and resultant destruction of t the goods either in the appellant’s factory or in the job workers factory. As a result, mere observation of the Commissioner that no reasonable steps were taken to avoid the fire cannot be appreciated inasmuch as nobody likes to invite fire resulting in destruction and loss of stock. As regards the destruction of the goods in the job workers factory admittedly the receipted goods were work-in-progress and were not the finished goods. Though I am of the view that such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted, no duty liability would arise in respect of semi-finished goods to duty of excise. It has to be kept in mind that the proceedings before the Commissioner were for remission of duty and not for demand of duty in respect of inputs sent to the job workers factory and non-receipt back in terms of provisions of Rule 16 B of the Central Excise Rules, 2002. As such, I find no merits in the impugned order of Commissioner which is set aside - Decided in favour of assesse.
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