https://www.taxtmi.com/caselaws?id=88295 Components cleared under Rule 56B for specified processing and return to the original factory cannot be diverted for captive use without duty. Where the admitted facts showed that most of the semi-finished goods were consumed in the appellant's own factory for manufacture of carburettors, the breach of the permission justified duty demand and penalty. A later reliance on Notification No. 217/86 did not cure the misuse because it was raised after the diversion had already occurred. The plea of revenue neutrality was also rejected, as captive consumption without duty was contrary to the prescribed procedure and the permission conditions. en-us Sat, 03 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 16:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88295 Components cleared under Rule 56B for specified processing and return to the original factory cannot be diverted for captive use without duty. Where the admitted facts showed that most of the semi-finished goods were consumed in the appellant's own factory for manufacture of carburettors, the breach of the permission justified duty demand and penalty. A later reliance on Notification No. 217/86 did not cure the misuse because it was raised after the diversion had already occurred. The plea of revenue neutrality was also rejected, as captive consumption without duty was contrary to the prescribed procedure and the permission conditions. Case-Laws Central Excise Sat, 03 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88295