https://www.taxtmi.com/caselaws?id=81164 Rule 56B of the Central Excise Rules, 1944 was treated as a limited processing facility, not a general permission to remove excisable goods without duty. Read harmoniously with Rule 9, duty was required before removal of goods from the place of manufacture, including removal for further processing or consumption. The facility under Rule 56B was confined to semi-finished goods that remained within the same tariff heading or sub-heading after processing. It did not extend to removal of bare copper wire for conversion into a different excisable commodity without payment of duty. en-us Wed, 11 Apr 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81164 Rule 56B of the Central Excise Rules, 1944 was treated as a limited processing facility, not a general permission to remove excisable goods without duty. Read harmoniously with Rule 9, duty was required before removal of goods from the place of manufacture, including removal for further processing or consumption. The facility under Rule 56B was confined to semi-finished goods that remained within the same tariff heading or sub-heading after processing. It did not extend to removal of bare copper wire for conversion into a different excisable commodity without payment of duty. Case-Laws Central Excise Wed, 11 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81164