https://www.taxtmi.com/caselaws?id=123717 Damaged cement received for reprocessing by grinding and mixing with good cement was found eligible for benefit under Rule 96ZV. The damaged quantity was not proved to have irreversibly set merely because of its setting properties, and a Chemical Examiner's report from another case could not govern the present facts. The feasibility of reprocessing, together with clearance of an equivalent quantity of duty-paid cement after receipt of the original consignment, supported the claim that the damaged cement had been received for reprocessing. Accordingly, the duty demand and penalty were held unsustainable. en-us Fri, 13 Jun 2008 00:00:00 +0530 Wed, 19 Sep 2012 16:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123717 Damaged cement received for reprocessing by grinding and mixing with good cement was found eligible for benefit under Rule 96ZV. The damaged quantity was not proved to have irreversibly set merely because of its setting properties, and a Chemical Examiner's report from another case could not govern the present facts. The feasibility of reprocessing, together with clearance of an equivalent quantity of duty-paid cement after receipt of the original consignment, supported the claim that the damaged cement had been received for reprocessing. Accordingly, the duty demand and penalty were held unsustainable. Case-Laws Central Excise Fri, 13 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123717