9911796707
TMI Blog2007 (5) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... r bond to the assessee’s factory for further processing - the destruction of the goods is deemed to have taken place within the factory - appeal allowed - decided in favor of appellant. - E/1087/2005 - 629/2007 - Dated:- 18-5-2007 - Dr. S.L. Peeran, Shri T.K. Jayaraman, REPRESENTED BY : Shri R. Raghavan, Advocate, for the Appellant. Shri K.S. Reddy, DR, for the Respondent. [Order]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job workers premises under bond to the appellants factory is deemed to be destruction within the factory and as the process of manufacture had not been completed and the item was to come back to the assessee s factory for further processing and for removal for exports. He submits that the issue is covered by the following eleven judgments which are in his favour. (1) Pravara SSK Ltd. v. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Ludhiana - 2004 (167) E.L.T. 364 (Tri.-Del.) 2. Learned DR reiterated the departmental rulings and contentions. 3. On a careful consideration, we notice that the Ld Commissioner has relied on the following two judgments. (1) M/s Hind Nippon Rural Indus (P) Ltd. v. CCE, Bangalore - 2004 (167) E.L.T. 414 (Tri.-Bang.) (2) Siraj Sons, Bombay v. CCE, Bombay-I - 1988 (35) E.L.T. 597 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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