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    <title>2004 (7) TMI 401 - CESTAT, BANGALORE</title>
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    <description>Excise duty was payable on spaghetti removed from the storeroom for reprocessing and used in the manufacture of vermicelli. The goods were not treated as unfit for consumption or marketing, and there was no claim for destruction or remission of duty. Their clearance therefore attracted duty under Rule 9(1) read with Rule 49 of the Central Excise Rules, 1944. Circulars and authorities relied on by the assessee were held inapplicable on these facts, and the duty demand was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=112189</link>
      <description>Excise duty was payable on spaghetti removed from the storeroom for reprocessing and used in the manufacture of vermicelli. The goods were not treated as unfit for consumption or marketing, and there was no claim for destruction or remission of duty. Their clearance therefore attracted duty under Rule 9(1) read with Rule 49 of the Central Excise Rules, 1944. Circulars and authorities relied on by the assessee were held inapplicable on these facts, and the duty demand was upheld.</description>
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