excise

One can Credit of Excise on the Destroy Goods when it is done in the Present of Excise Officer, who will be providing a proof of Destroy goods

these cases relates to remission of duty as per rule 21 of the central excise rules which states that when the goods have been destroyed due to natural causes or unavaoidable accident then the duty is not be paid after the approval from the competent Central excise officer. the goods on which remission of duty is to be made are to be disposed of infront of C.E.O and C.E.O should ensure that the goods should be disposed of in such a maner that these could not be used further in any manner.

(C.E.O - Central Excise Officer)

REF case law :- Balrampur chini mills ltd. (2008)