https://www.taxtmi.com/caselaws?id=40763 Excise duty under the Central Excises and Salt Act, 1944 was chargeable in the prescribed manner by reference to removal from the place of manufacture. Rules 9 and 49 of the Central Excise Rules, 1944 applied that principle by making duty payable on removal of excisable goods from the factory, not while they remained within the manufacturing premises as part of a continuous process. Sliver consumed entirely within the same factory as in-process material was not removed from the place of manufacture, so duty could not be levied or recovered on that use. en-us Wed, 16 Apr 1980 00:00:00 +0530 Fri, 14 May 2010 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40763 Excise duty under the Central Excises and Salt Act, 1944 was chargeable in the prescribed manner by reference to removal from the place of manufacture. Rules 9 and 49 of the Central Excise Rules, 1944 applied that principle by making duty payable on removal of excisable goods from the factory, not while they remained within the manufacturing premises as part of a continuous process. Sliver consumed entirely within the same factory as in-process material was not removed from the place of manufacture, so duty could not be levied or recovered on that use. Case-Laws Central Excise Wed, 16 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40763