https://www.taxtmi.com/caselaws?id=368114 Under the special excise procedure for stainless steel patta/patti manufacturers, duty was fixed by reference to installed cold rolling machines. Where the machines were dismantled or not operational for part of the relevant months, duty was not payable for the non-working period, and excess duty paid for those days was refundable. The reasoning that the unit was not a first-time entrant under the scheme was found unsustainable. The note also applies the principle that excise duty is levied on manufacture and that refund under Section 11B is available for excess duty paid when machinery was not in existence or not functioning. en-us Wed, 26 Sep 2018 00:00:00 +0530 Wed, 03 Oct 2018 08:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368114 Under the special excise procedure for stainless steel patta/patti manufacturers, duty was fixed by reference to installed cold rolling machines. Where the machines were dismantled or not operational for part of the relevant months, duty was not payable for the non-working period, and excess duty paid for those days was refundable. The reasoning that the unit was not a first-time entrant under the scheme was found unsustainable. The note also applies the principle that excise duty is levied on manufacture and that refund under Section 11B is available for excess duty paid when machinery was not in existence or not functioning. Case-Laws Central Excise Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368114