https://www.taxtmi.com/caselaws?id=96497 Removal of black pipes for galvanisation was not treated as deemed removal under Rules 9 and 49 of the Central Excise Rules, 1944, because those provisions apply to movement of goods for captive use rather than to such processing. Excise duty is attracted at manufacture but becomes payable on removal, so liability was determined by the rate in force on the date the galvanised pipes were removed. The fact that galvanisation itself was not manufacture did not make the stock exempt on the relevant date. The refund claim was therefore not maintainable and the duty demand was upheld. en-us Tue, 16 Nov 1999 00:00:00 +0530 Mon, 02 Jan 2012 17:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96497 Removal of black pipes for galvanisation was not treated as deemed removal under Rules 9 and 49 of the Central Excise Rules, 1944, because those provisions apply to movement of goods for captive use rather than to such processing. Excise duty is attracted at manufacture but becomes payable on removal, so liability was determined by the rate in force on the date the galvanised pipes were removed. The fact that galvanisation itself was not manufacture did not make the stock exempt on the relevant date. The refund claim was therefore not maintainable and the duty demand was upheld. Case-Laws Central Excise Tue, 16 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96497