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2018 (7) TMI 311 - AT - Central Excise100% EOU - Permission to remove capital goods procured / imported to their job work unit - The department was of the view that these items being machineries and not moulds, jigs, tool, fixtures cannot be removed from the EOU - Held that:- Pursuant to the letter of appellant dt.2.4.2004 requesting permission for removal of capital goods for job work purposes, the Deputy Commissioner vide letter dt.5/5/2004 has granted permission to remove the capital goods as per notification 52/2003 - Since the appellant has removed the capitals as per the permission given, the department cannot later allege violation of provision of notification 52/2003 - demand on this ground do not sustain. Removal of capital goods which were locally procured without permission - Held that:- Even if the appellant had reversed the credit, the appellant would be eligible to avail the credit of the Excise Duty paid on the capital goods when they are brought back to the EOU. Thus the entire exercise being revenue neutral one and since there is no allegation of diversion of capital goods, the demand on this count do not sustain. Appeal allowed - decided in favor of appellant.
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