https://www.taxtmi.com/caselaws?id=72732 Rule 56A(7) of the Central Excise Rules, 1944 was held to be an enabling provision limited to removal of partially processed goods for tests, repairs, refining, reconditioning or similar operations necessary for manufacture. Permission was not ordinarily available where the second factory would produce a marketable product, and the rule could not be used indirectly to obtain a concession unavailable directly under the rule or Notification No. 201/79. On the facts, the inputs were not shown to be partially processed before removal to the other factory, so permission to send duty-paid inputs for manufacture of alkyd resin and receive the resin back for paints and varnishes was refused. en-us Tue, 09 Jul 1985 00:00:00 +0530 Tue, 24 May 2011 16:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72732 Rule 56A(7) of the Central Excise Rules, 1944 was held to be an enabling provision limited to removal of partially processed goods for tests, repairs, refining, reconditioning or similar operations necessary for manufacture. Permission was not ordinarily available where the second factory would produce a marketable product, and the rule could not be used indirectly to obtain a concession unavailable directly under the rule or Notification No. 201/79. On the facts, the inputs were not shown to be partially processed before removal to the other factory, so permission to send duty-paid inputs for manufacture of alkyd resin and receive the resin back for paints and varnishes was refused. Case-Laws Central Excise Tue, 09 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72732