https://www.taxtmi.com/caselaws?id=167103 Excise duty is attracted on manufacture of excisable goods, not on their sale or subsequent marketability; defective or unsold articles do not cease to be goods for levy purposes merely because they are returned or become unusable. Rule 173-L of the Central Excise Rules, 1944 applies only to goods returned for re-making, refining, reconditioning or similar reprocessing, and does not extend to goods returned for destruction. Refund on the basis of post-clearance destruction was therefore not admissible, and the refund claim was rejected in favour of Revenue. en-us Fri, 03 Aug 1984 00:00:00 +0530 Sat, 06 Dec 2014 10:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167103 Excise duty is attracted on manufacture of excisable goods, not on their sale or subsequent marketability; defective or unsold articles do not cease to be goods for levy purposes merely because they are returned or become unusable. Rule 173-L of the Central Excise Rules, 1944 applies only to goods returned for re-making, refining, reconditioning or similar reprocessing, and does not extend to goods returned for destruction. Refund on the basis of post-clearance destruction was therefore not admissible, and the refund claim was rejected in favour of Revenue. Case-Laws Central Excise Fri, 03 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167103