https://www.taxtmi.com/caselaws?id=72170 Inter-factory exemption under Notification No. 118/75-C.E. applied only when the receiving premises was already a functioning factory of the same manufacturer. Because the foundry unit was still under set-up and not yet manufacturing excisable goods, most removals from the fabrication unit did not qualify for exemption; only the deliveries covered by specified challans were accepted. Duty on the goods covered by Annexure D was set aside for lack of satisfactory proof of fabrication in the factory premises. The penalties under the Central Excise Rules, 1944 were partly reduced, with the penalty under Rule 226 removed and the penalty under Rule 173Q left unchanged. en-us Mon, 23 Dec 1985 00:00:00 +0530 Thu, 12 May 2011 18:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72170 Inter-factory exemption under Notification No. 118/75-C.E. applied only when the receiving premises was already a functioning factory of the same manufacturer. Because the foundry unit was still under set-up and not yet manufacturing excisable goods, most removals from the fabrication unit did not qualify for exemption; only the deliveries covered by specified challans were accepted. Duty on the goods covered by Annexure D was set aside for lack of satisfactory proof of fabrication in the factory premises. The penalties under the Central Excise Rules, 1944 were partly reduced, with the penalty under Rule 226 removed and the penalty under Rule 173Q left unchanged. Case-Laws Central Excise Mon, 23 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72170