https://www.taxtmi.com/caselaws?id=82141 Central excise duty was not payable on PCC poles destroyed during factory testing because testing was essential to determine marketability, and the poles could not be sold or removed without it. Under Rules 9 and 49, duty arises on removal from the factory or on utilisation as such within the factory. Testing the poles for marketability did not amount to such utilisation, so destruction in the course of testing did not trigger duty. en-us Mon, 31 Aug 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82141 Central excise duty was not payable on PCC poles destroyed during factory testing because testing was essential to determine marketability, and the poles could not be sold or removed without it. Under Rules 9 and 49, duty arises on removal from the factory or on utilisation as such within the factory. Testing the poles for marketability did not amount to such utilisation, so destruction in the course of testing did not trigger duty. Case-Laws Central Excise Mon, 31 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82141