2017 (3) TMI 1923

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..... der wherein the claim of remission of duty filed under Rule 21 of the Cenvat Excise Rules, 2002 has been rejected by the Ld. Commissioner. 2. The facts of the case are that on 31.05.2013 at 11.10 P.M, the fire occurred in factory premises of the appellant by an electric short circuit. In the said fire, finished goods, work in progress and semi finished goods were destroyed. The intimation of fire .....

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..... rk in progress and semi finished goods. The contention of the Ld. Commissioner is not sustainable in the light of the judgements in the case of Joy Foam Pvt. Ltd. reported in 2015 (322) ELT 209 (Mad.) (HC) wherein the Honble High Court held that in case of fire, for the claim of remission of duty the assessee is not required to reverse the cenvat credit contained in work in progress, finished good .....

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