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of <h1>Manufacturers Must Pay Duty Difference If Goods Not Used as Intended Under Rule 6 and Sections 11A, 11AA</h1> Rule 6 of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 mandates that manufacturers must use goods received at a concessional duty rate for their intended purpose. If not used as intended, the manufacturer must pay the duty difference plus interest, as per sections 11A and 11AA of the Central Excise Act, 1944. If goods are defective, damaged, or surplus, they can be returned to the original manufacturer and treated as non-duty paid stock. Goods lost or destroyed during transport or storage are considered not used for the intended purpose.
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