https://www.taxtmi.com/caselaws?id=122355 The Tribunal allowed the appeal, overturning the Commissioner's decision to deny remission of duty on instant coffee powder destroyed during transit from the job worker's premises to the appellant's factory. Contrary to the Commissioner's view that destruction outside the factory precluded remission, the Tribunal, guided by relevant precedents, held that destruction during transit should be considered destruction within the factory. The impugned order was set aside, granting relief to the appellant and emphasizing the importance of contextual interpretation in such cases. en-us Fri, 18 May 2007 00:00:00 +0530 Mon, 20 Nov 2017 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122355 The Tribunal allowed the appeal, overturning the Commissioner's decision to deny remission of duty on instant coffee powder destroyed during transit from the job worker's premises to the appellant's factory. Contrary to the Commissioner's view that destruction outside the factory precluded remission, the Tribunal, guided by relevant precedents, held that destruction during transit should be considered destruction within the factory. The impugned order was set aside, granting relief to the appellant and emphasizing the importance of contextual interpretation in such cases. Case-Laws Central Excise Fri, 18 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122355