2017 (10) TMI 1296

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..... mi-finished goods which were destroyed in fire? Held that: - the remission from duty as prescribed under Rule 21 of CER, 2002 is applicable to finished goods and not to semi-finished goods - Besides, the incident of fire took place in the month of August, 2007, hence, it is covered by the decision of of Hon'ble Gujarat High Court in the case of C.C.E. & Cus , Ahmedabad II vs. Intas Pharmaceutcals .....

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..... s which were destroyed in fire. 3. Ld. Advocate for the Appellant submits that the remission from duty as prescribed under Rule 21 of CER, 2002 is applicable to finished goods and not to semi-finished goods. Besides, the incident of fire took place in the month of August, 2007, hence, it is covered by the decision of of Honble Gujarat High Court in the case of C.C.E. & Cus , Ahmedabad II vs. Int .....

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