https://www.taxtmi.com/caselaws?id=30875 Samples drawn and retained within the factory for laboratory testing and quality control were treated as exempt under Notification No. 171/70-C.E. because they were used only for in-house testing, were not removed beyond the factory gate, and were supported by proper records. The alleged issue of distinct packing and marking was not shown to be established by rebuttal and, in any event, was not material where the exempted use was satisfied. Earlier Tribunal reasoning supporting exemption in similar circumstances was followed, so the demand and penalty were not sustainable and the Revenue's challenge failed. en-us Tue, 29 Apr 2008 00:00:00 +0530 Wed, 01 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30875 Samples drawn and retained within the factory for laboratory testing and quality control were treated as exempt under Notification No. 171/70-C.E. because they were used only for in-house testing, were not removed beyond the factory gate, and were supported by proper records. The alleged issue of distinct packing and marking was not shown to be established by rebuttal and, in any event, was not material where the exempted use was satisfied. Earlier Tribunal reasoning supporting exemption in similar circumstances was followed, so the demand and penalty were not sustainable and the Revenue's challenge failed. Case-Laws Central Excise Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30875