https://www.taxtmi.com/forum/issue?id=4202 Taxability is determined at removal: if an item manufactured while exempt has its exemption withdrawn before clearance, excise duty is payable on removal because excise liability attaches to manufacture but is assessed and collected at the point of clearance. en-us Wed, 30 May 2012 20:57:55 +0530 Thu, 23 Jan 2025 15:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4202 Taxability is determined at removal: if an item manufactured while exempt has its exemption withdrawn before clearance, excise duty is payable on removal because excise liability attaches to manufacture but is assessed and collected at the point of clearance. Discussion-Forum Central Excise Wed, 30 May 2012 20:57:55 +0530 https://www.taxtmi.com/forum/issue?id=4202