https://www.taxtmi.com/caselaws?id=30618 Special refinery warehousing provisions under Chapter VII of the Central Excise Rules, 1944 did not continue after those rules were superseded because the later rules contained no express saving for the refinery-specific deeming provisions. A refinery previously declared a deemed warehouse could not rely on Rule 143A after 30 June 2001. Rule 20 permitted duty-free removal only from a factory to a separate warehouse, while deemed registration and the general saving provision did not revive the former status. Post-supersession clearances required assessment under the new rules and any applicable exemption notification, including the notification for captive consumption where available. en-us Mon, 30 Jun 2008 00:00:00 +0530 Tue, 09 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30618 Special refinery warehousing provisions under Chapter VII of the Central Excise Rules, 1944 did not continue after those rules were superseded because the later rules contained no express saving for the refinery-specific deeming provisions. A refinery previously declared a deemed warehouse could not rely on Rule 143A after 30 June 2001. Rule 20 permitted duty-free removal only from a factory to a separate warehouse, while deemed registration and the general saving provision did not revive the former status. Post-supersession clearances required assessment under the new rules and any applicable exemption notification, including the notification for captive consumption where available. Case-Laws Central Excise Mon, 30 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30618