2005 (8) TMI 546

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....pellant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order]. - The impugned order challenges OIA 36/2003-CE dated 28-2-2003 reversing the OIO passed by the Additional Commissioner in favour of the assessee. The assessee had cleared Capital Goods to the job worker under Rule 57AC (5)(a) for purpose of production of goods by the job worker and to be returned within 180 days. 2.&e....

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....Commissioner (A) has noted that the goods should be removed only for testing, repair or reconditioning or for any other purpose. He has understood the word 'any other' purpose to mean that it should be only for the purpose of testing, repair or reconditioning oblivious of the fact that the earlier phrase clearly indicates that the inputs or capital goods can be removed as such or after being parti....