https://www.taxtmi.com/caselaws?id=73212 Zinc calots manufactured and consumed captively within the same factory were held dutiable because excise duty attaches at the stage of manufacture. Rule 9 and Rule 49 were treated as governing collection, not as excluding levy on intermediate goods used in a continuous manufacturing process. Under Rule 9(2), goods produced and consumed in the same premises are deemed to have been removed immediately before such consumption, so the absence of sale or physical clearance did not defeat duty liability. The duty demand was therefore upheld. en-us Fri, 31 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73212 Zinc calots manufactured and consumed captively within the same factory were held dutiable because excise duty attaches at the stage of manufacture. Rule 9 and Rule 49 were treated as governing collection, not as excluding levy on intermediate goods used in a continuous manufacturing process. Under Rule 9(2), goods produced and consumed in the same premises are deemed to have been removed immediately before such consumption, so the absence of sale or physical clearance did not defeat duty liability. The duty demand was therefore upheld. Case-Laws Central Excise Fri, 31 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73212