https://www.taxtmi.com/caselaws?id=74802 Goods manufactured during an exemption period remained liable to excise duty when cleared after the exemption was withdrawn, because the taxable event was manufacture but the incidence and quantification of duty were governed by the position on the date of removal. The authority accepted that Rule 9-A fixed the applicable rate at removal and followed the Gujarat High Court's reasoning that an exemption in force at manufacture did not prevent levy on later clearance. Earlier decisions cited by the assessee were distinguished as involving different factual settings or later-imposed duty. The exemption claim was therefore rejected. en-us Thu, 08 Jun 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74802 Goods manufactured during an exemption period remained liable to excise duty when cleared after the exemption was withdrawn, because the taxable event was manufacture but the incidence and quantification of duty were governed by the position on the date of removal. The authority accepted that Rule 9-A fixed the applicable rate at removal and followed the Gujarat High Court's reasoning that an exemption in force at manufacture did not prevent levy on later clearance. Earlier decisions cited by the assessee were distinguished as involving different factual settings or later-imposed duty. The exemption claim was therefore rejected. Case-Laws Central Excise Thu, 08 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74802