https://www.taxtmi.com/caselaws?id=72411 Rule 56-B of the Central Excise Rules, 1944 permits removal of excisable goods only when they are semi-finished and the subsequent process completes that product, or when finished goods are removed for testing. Partially oriented polyester filament yarn was held to be an identifiable, marketable excisable commodity, not semi-finished goods, because the proposed drawing and texturising would convert it into a different excisable product, textured yarn. Its further use in weaving or knitting, end use, and captive consumption did not alter its character for Rule 56-B. The provision therefore did not authorise removal of POY for conversion into another excisable commodity. en-us Thu, 21 Aug 1986 00:00:00 +0530 Thu, 19 May 2011 12:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72411 Rule 56-B of the Central Excise Rules, 1944 permits removal of excisable goods only when they are semi-finished and the subsequent process completes that product, or when finished goods are removed for testing. Partially oriented polyester filament yarn was held to be an identifiable, marketable excisable commodity, not semi-finished goods, because the proposed drawing and texturising would convert it into a different excisable product, textured yarn. Its further use in weaving or knitting, end use, and captive consumption did not alter its character for Rule 56-B. The provision therefore did not authorise removal of POY for conversion into another excisable commodity. Case-Laws Central Excise Thu, 21 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72411