https://www.taxtmi.com/caselaws?id=40678 Oil that ceased to move in a continuous manufacturing stream and was stored for furnace use was treated as a finished excisable product, not a mere intermediate product. Its transfer into storage tanks for internal fuel consumption satisfied the excise concept of removal, because the integrated process of manufacture had ended once the goods were taken out for use as fuel. On the refund and jurisdiction issue, the later departmental order was described as not being a review of a concluded earlier decision, and the refund claim was not defeated on limitation grounds in the circumstances noted in the text. en-us Mon, 03 Apr 1972 00:00:00 +0530 Thu, 13 May 2010 12:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40678 Oil that ceased to move in a continuous manufacturing stream and was stored for furnace use was treated as a finished excisable product, not a mere intermediate product. Its transfer into storage tanks for internal fuel consumption satisfied the excise concept of removal, because the integrated process of manufacture had ended once the goods were taken out for use as fuel. On the refund and jurisdiction issue, the later departmental order was described as not being a review of a concluded earlier decision, and the refund claim was not defeated on limitation grounds in the circumstances noted in the text. Case-Laws Central Excise Mon, 03 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40678