Input clear as such

Please see Rule 21 of Central Excise Rules 2002.

Sir, As i understand Rule 21 is about remmission of excise duty but i wish to know which excise procedure is correct for Input material distroyed with paying excise duty,  i mean...is required to excise invoice prepare ? and intimation to excise office is required ? or we can reverse the excise duty reverse with intimation only?

Intimate excise office with details of input material you wish to destroy, wait for their inspection / verification if they wish to. Reverse proper excise duty from RG23A part II.