https://www.taxtmi.com/caselaws?id=165655 Cess under section 9(1) of the Industries (Development and Regulation) Act, 1951 was held to arise only when manufactured goods are delivered at the place of manufacture and removed from the factory. The explanation to section 9(1) was treated as part of the charging provision, fixing the point of levy at removal rather than at intra-factory manufacture. Internal movement of intermediate goods within the same factory precincts was not treated as removal, so jute twine and yarn were not liable to cess at that stage. Rule 5 of the Jute Manufactures Cess Rules, 1976 was read consistently with that construction. en-us Sat, 02 Feb 1980 00:00:00 +0530 Tue, 05 Aug 2014 15:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165655 Cess under section 9(1) of the Industries (Development and Regulation) Act, 1951 was held to arise only when manufactured goods are delivered at the place of manufacture and removed from the factory. The explanation to section 9(1) was treated as part of the charging provision, fixing the point of levy at removal rather than at intra-factory manufacture. Internal movement of intermediate goods within the same factory precincts was not treated as removal, so jute twine and yarn were not liable to cess at that stage. Rule 5 of the Jute Manufactures Cess Rules, 1976 was read consistently with that construction. Case-Laws Central Excise Sat, 02 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165655