https://www.taxtmi.com/caselaws?id=74676 Excise duty was discussed in relation to goods taken within the factory for testing and rendered unfit in the process. The analysis states that, although duty under Rule 49 is generally payable on removal from the factory, the goods here were not cleared out of the factory and had become unfit for use and marketing during testing. On that factual basis, the second proviso to Rule 49 was said to apply, allowing the proper officer to decline duty where goods are claimed as unfit for consumption or marketing, subject to conditions imposed by the Collector. The text concludes that no duty was payable on the poles and the department's appeal failed. en-us Fri, 09 Jan 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74676 Excise duty was discussed in relation to goods taken within the factory for testing and rendered unfit in the process. The analysis states that, although duty under Rule 49 is generally payable on removal from the factory, the goods here were not cleared out of the factory and had become unfit for use and marketing during testing. On that factual basis, the second proviso to Rule 49 was said to apply, allowing the proper officer to decline duty where goods are claimed as unfit for consumption or marketing, subject to conditions imposed by the Collector. The text concludes that no duty was payable on the poles and the department's appeal failed. Case-Laws Central Excise Fri, 09 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74676