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TMI Blog2017 (3) TMI 1923X X X X Extracts X X X X X X X X Extracts X X X X ..... he claim of the remission of duty. It is not disputed the occurred of fire in the factory of the appellant, therefore, the appellant is entitled for claim of remission of duty. The only reasons to deny remission claim is that the appellant is required to reverse the cenvat credit on inputs contained in finished goods, work in progress and semi finished goods. The contention of the Ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INDAL: The appellant is in appeal against the impugned order 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 progre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o reverse the cenvat credit on inputs contained in finished goods, work 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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