https://www.taxtmi.com/caselaws?id=361178 Capital goods removed from a 100% EOU to a sister unit without the required permission were found to be outside the appellant's custody and possession when the exit order was issued and when officers inspected the premises. In breach of the notification conditions, depreciation could not be claimed on goods no longer held by the appellant, so reassessment of duty on a depreciated value was not permitted. The claim for depreciation was rejected and the duty demand was sustained. en-us Tue, 22 May 2018 00:00:00 +0530 Thu, 31 May 2018 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361178 Capital goods removed from a 100% EOU to a sister unit without the required permission were found to be outside the appellant's custody and possession when the exit order was issued and when officers inspected the premises. In breach of the notification conditions, depreciation could not be claimed on goods no longer held by the appellant, so reassessment of duty on a depreciated value was not permitted. The claim for depreciation was rejected and the duty demand was sustained. Case-Laws Central Excise Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361178