https://www.taxtmi.com/caselaws?id=83512 Duty-paid copper scrap generated in the factory was treated as eligible for removal to job workers under the job-work procedure, because the scrap moved under delivery challans, was substantially processed, and the converted goods were returned; a delay in obtaining formal permission alone did not defeat the benefit, subject to verification of actual use. On that factual basis, the duty demand was held unsustainable and the penalty was also set aside, since recovery would serve no useful purpose where the scrap was not diverted for any other use. en-us Fri, 15 Apr 1994 00:00:00 +0530 Wed, 13 Jul 2011 18:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83512 Duty-paid copper scrap generated in the factory was treated as eligible for removal to job workers under the job-work procedure, because the scrap moved under delivery challans, was substantially processed, and the converted goods were returned; a delay in obtaining formal permission alone did not defeat the benefit, subject to verification of actual use. On that factual basis, the duty demand was held unsustainable and the penalty was also set aside, since recovery would serve no useful purpose where the scrap was not diverted for any other use. Case-Laws Central Excise Fri, 15 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83512