https://www.taxtmi.com/caselaws?id=328440 Excise duty was not exigible on samples drawn during manufacture where the samples were retained in the factory, tested in-house, or reintroduced into production, because such samples were not treated as removed from the factory. The distinction lay between drawing samples and removing them for test purposes; only samples removed from the factory could attract duty unless exempted. Where samples were consumed or destroyed within the factory as part of the testing process, no separate duty liability arose at that stage, since the value was ultimately reflected in the duty-paid finished product. en-us Tue, 06 Oct 2015 00:00:00 +0530 Sat, 11 Nov 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328440 Excise duty was not exigible on samples drawn during manufacture where the samples were retained in the factory, tested in-house, or reintroduced into production, because such samples were not treated as removed from the factory. The distinction lay between drawing samples and removing them for test purposes; only samples removed from the factory could attract duty unless exempted. Where samples were consumed or destroyed within the factory as part of the testing process, no separate duty liability arose at that stage, since the value was ultimately reflected in the duty-paid finished product. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328440