https://www.taxtmi.com/caselaws?id=381419 Excise duty is to be assessed on goods as cleared from the factory, so SKO removed from the refinery could not be valued as MS/HSD merely because it later inter-mixed in the pipeline. A departmental circular could not override the statutory valuation basis, and the interface quantity remained taxable as SKO at the time of removal. The post-clearance inter-mixing also did not amount to manufacture, as the notice and order did not establish a proper manufacture allegation and the mixing itself did not create a new manufactured product. The duty demand was therefore unsustainable. en-us Fri, 01 Mar 2019 00:00:00 +0530 Wed, 12 Jun 2019 05:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381419 Excise duty is to be assessed on goods as cleared from the factory, so SKO removed from the refinery could not be valued as MS/HSD merely because it later inter-mixed in the pipeline. A departmental circular could not override the statutory valuation basis, and the interface quantity remained taxable as SKO at the time of removal. The post-clearance inter-mixing also did not amount to manufacture, as the notice and order did not establish a proper manufacture allegation and the mixing itself did not create a new manufactured product. The duty demand was therefore unsustainable. Case-Laws Central Excise Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381419