https://www.taxtmi.com/caselaws?id=362927 The Tribunal allowed the appeal filed by the manufacturing unit, holding that the control samples used within the factory premises did not exempt them from liability to pay excise duty under Notification No.20/2007-CE. It was determined that the destruction of control samples within the factory could qualify as deemed removal, making the unit eligible for remission under Rule 21 of the Central Excise Rules, 2002. The Tribunal also upheld the appellant's utilization of Cenvat credit, finding no violation of Rule 3(4) of the Cenvat Credit Rules, 2004. en-us Mon, 12 Mar 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362927 The Tribunal allowed the appeal filed by the manufacturing unit, holding that the control samples used within the factory premises did not exempt them from liability to pay excise duty under Notification No.20/2007-CE. It was determined that the destruction of control samples within the factory could qualify as deemed removal, making the unit eligible for remission under Rule 21 of the Central Excise Rules, 2002. The Tribunal also upheld the appellant's utilization of Cenvat credit, finding no violation of Rule 3(4) of the Cenvat Credit Rules, 2004. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362927