9. The same view was expressed by the Madras High Court in the case of Fenner India Ltd case (supra). Therefore, in view of the aforesaid decisions, the Appellants are not required to reverse the CENVAT Credit of Rs. 66,39,000/- availed on the inputs used in or in relation to manufacture of WIP goods, which was destroyed in the fire.
10. In this case the facts are that inputs on which Cenvat Credit was availed were destroyed when work was in progress. Exactly the facts of this case are similar to the facts of the case of Fenner India Ltd. (Supra) and in that case the Honble High Court has held that the assessee is not required to file claim of remission of duty under Rule 21 of Central Excise Rules 2002 and provisions of Rule 3(5)(c) of the Cenvat Credit Rules 2004 are not applicable.