https://www.taxtmi.com/caselaws?id=72983 Excise duty attaches on manufacture, and Rules 9 and 49 only regulate collection, not the underlying charge. Goods drawn for testing inside the factory remain dutiable unless a specific exemption notification applies or remission is under the rules. Remission under Rule 49 is limited to loss or destruction by natural causes, unavoidable accident, or other qualifying non-recovery conditions, and testing that renders goods unusable does not by itself remove duty liability. Concrete poles drawn and broken during in-factory testing therefore remained liable to duty, with no admissible remission. en-us Tue, 26 May 1987 00:00:00 +0530 Thu, 26 May 2011 13:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72983 Excise duty attaches on manufacture, and Rules 9 and 49 only regulate collection, not the underlying charge. Goods drawn for testing inside the factory remain dutiable unless a specific exemption notification applies or remission is under the rules. Remission under Rule 49 is limited to loss or destruction by natural causes, unavoidable accident, or other qualifying non-recovery conditions, and testing that renders goods unusable does not by itself remove duty liability. Concrete poles drawn and broken during in-factory testing therefore remained liable to duty, with no admissible remission. Case-Laws Central Excise Tue, 26 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72983