1997 (4) TMI 259

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..... .K. Nayar, JDR, for the Appellant. Shri B.N. Rangwani, Consultant, for the Respondents. [Order]. - This is a Department's appeal against the order of Collector (Appeals), Ghaziabad dated 8-12-1994. 2.  Learned DR stated that in this case, the respondents had removed the items in question from the approved premises (store) for reprocessing/recycling within the factory without prior permis .....

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..... ejected during the course of testing and quality control checking for reprocessing/recycling but, inspite of such a request, the concerned officers did not respond although they had offered supervision of such reprocessing/reconditioning or recycling within the factory. Hence, they had made appropriate remarks in the RG 1 Register and their RT 12 returns and only thereafter, taken further action a .....

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..... for the purpose of conversion/alteration etc., a manufacturer can remove goods deposited in the bonded storeroom for modification and conversion into goods of the same class provided he makes the necessary entries in the accounts. 8.  In view of the above position, neither any duty is chargeable nor any offence is made out and the Collector was right in allowing the appeal and there is no c .....

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