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2007 (10) TMI 268 - CESTAT AHEMDABADGoods destroyed in fire – since there is no dispute about destruction of final product and input and capital goods in fire, remission of duty in respect of finished product cannot be denied - consequently demand on the final product is not to be upheld - As regards Modvat credit involved in various inputs or interim product, we find that the issue is covered by the decision of the Larger Bench of the Tribunal in the case of M/s. Grasim Industries – held that demand is not sustainable
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