https://www.taxtmi.com/caselaws?id=115530 A deposit made at the time of central excise registration for Pan Masala remained refundable because no evidence showed that excisable goods were manufactured or cleared. The assessee installed machinery but never commenced production and later surrendered the licence; mere installation of machinery was insufficient to infer manufacture. The departmental challenge failed because the Board circular relied upon was held irrelevant on these facts, and the refund granted by the Commissioner (Appeals) was upheld as justified. en-us Thu, 21 Apr 2005 00:00:00 +0530 Wed, 30 May 2012 17:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115530 A deposit made at the time of central excise registration for Pan Masala remained refundable because no evidence showed that excisable goods were manufactured or cleared. The assessee installed machinery but never commenced production and later surrendered the licence; mere installation of machinery was insufficient to infer manufacture. The departmental challenge failed because the Board circular relied upon was held irrelevant on these facts, and the refund granted by the Commissioner (Appeals) was upheld as justified. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115530