Deeming provision: goods cleared from a factory with an installed packing machine are treated as produced with its aid, triggering excise obligations. All provisions of the Central Excise law and the Central Excise Rules, 2002 apply mutatis mutandis to the Pan Masala Packing Machines Rules, 2008, including maintenance of daily stock accounts, removal on invoice, filing of returns and recovery of dues; goods cleared from a factory where a packing machine is installed are deemed to have been produced with the aid of that machine irrespective of its use or working condition.