https://www.taxtmi.com/caselaws?id=188915 Refined edible oils packed before 1 March 2003 but removed after the Finance Act, 2003 came into force were held liable to central excise duty at the enhanced 8% rate on removal. The article applies the settled principle that manufacture is the taxable event, but the duty payable is determined by the rate prevailing on the date of removal. It notes that the later chapter note treating labelling, relabelling and repacking as manufacture did not alter that position, and the refund claim was also undermined by passing on of the duty element. The goods were therefore correctly subjected to duty and refund was not tenable. en-us Thu, 21 Jun 2012 00:00:00 +0530 Mon, 06 Feb 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188915 Refined edible oils packed before 1 March 2003 but removed after the Finance Act, 2003 came into force were held liable to central excise duty at the enhanced 8% rate on removal. The article applies the settled principle that manufacture is the taxable event, but the duty payable is determined by the rate prevailing on the date of removal. It notes that the later chapter note treating labelling, relabelling and repacking as manufacture did not alter that position, and the refund claim was also undermined by passing on of the duty element. The goods were therefore correctly subjected to duty and refund was not tenable. Case-Laws Central Excise Thu, 21 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188915