https://www.taxtmi.com/caselaws?id=363003 Capital goods removed to a job worker's premises under permission granted by the Deputy Commissioner were held not liable to customs duty where the goods were covered by the permission and no factual diversion was shown. On the excise side, locally procured capital goods sent for job work were also held not liable to duty where the assessee acted under a bona fide understanding that the permission covered the corresponding excise notification, no diversion was alleged, and the situation was revenue neutral because credit could be re-availed on return of the goods. The impugned order was set aside and the appeal was allowed with consequential reliefs. en-us Wed, 21 Mar 2018 00:00:00 +0530 Sat, 07 Jul 2018 06:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363003 Capital goods removed to a job worker's premises under permission granted by the Deputy Commissioner were held not liable to customs duty where the goods were covered by the permission and no factual diversion was shown. On the excise side, locally procured capital goods sent for job work were also held not liable to duty where the assessee acted under a bona fide understanding that the permission covered the corresponding excise notification, no diversion was alleged, and the situation was revenue neutral because credit could be re-availed on return of the goods. The impugned order was set aside and the appeal was allowed with consequential reliefs. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363003