Is the same logic applied if the capital goods are removed temporarily for repairs etc?
If the capital goods or inputs as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose there is no need to reverse any credit. Only condition is that all such goods are to be received back in the factory within 180 days from the date of removal.
