https://www.taxtmi.com/caselaws?id=90386 Removal of goods from a bonded storeroom for reprocessing or recycling within the factory does not attract central excise duty where the manufacturer has informed the Department in advance and maintained the prescribed accounts. Proper entry in RG 1 and reflection in RT 12 returns support lawful in-factory movement for modification, conversion or similar treatment, and no offence is made out on those facts. The department's appeal was rejected and the order in favour of the assessee was left undisturbed. en-us Fri, 11 Apr 1997 00:00:00 +0530 Fri, 07 Oct 2011 11:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90386 Removal of goods from a bonded storeroom for reprocessing or recycling within the factory does not attract central excise duty where the manufacturer has informed the Department in advance and maintained the prescribed accounts. Proper entry in RG 1 and reflection in RT 12 returns support lawful in-factory movement for modification, conversion or similar treatment, and no offence is made out on those facts. The department's appeal was rejected and the order in favour of the assessee was left undisturbed. Case-Laws Central Excise Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90386