https://www.taxtmi.com/caselaws?id=75334 Capital goods procured for a 100% Export Oriented Unit under concessional exemption were temporarily removed by municipal authorities for recovery of dues and later restored to the unit. The duty demand was held unsustainable because the unit retained its EOU status, the loader remained intended for manufacturing use, and the temporary detention did not alter the exemption basis. On those facts, duty recovery could not be demanded merely because the goods were briefly unavailable and were subsequently returned for continued use in the unit. en-us Mon, 09 Mar 2009 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75334 Capital goods procured for a 100% Export Oriented Unit under concessional exemption were temporarily removed by municipal authorities for recovery of dues and later restored to the unit. The duty demand was held unsustainable because the unit retained its EOU status, the loader remained intended for manufacturing use, and the temporary detention did not alter the exemption basis. On those facts, duty recovery could not be demanded merely because the goods were briefly unavailable and were subsequently returned for continued use in the unit. Case-Laws Central Excise Mon, 09 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75334