https://www.taxtmi.com/caselaws?id=40834 Under the Central Excise scheme then in force, duty on excisable goods was attracted on removal from the factory or from a place specified under Rule 9, not merely on manufacture within the factory. Rule 49 postponed payment until goods were about to be issued out of the specified premises or removed from approved storage, and Rule 47 was inapplicable because the goods were not taken for storage. The absence of a specified place of removal meant the factory premises remained the relevant place, so destruction of the mixture within the factory without removal did not trigger excise duty. en-us Fri, 16 May 1980 00:00:00 +0530 Sat, 15 May 2010 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40834 Under the Central Excise scheme then in force, duty on excisable goods was attracted on removal from the factory or from a place specified under Rule 9, not merely on manufacture within the factory. Rule 49 postponed payment until goods were about to be issued out of the specified premises or removed from approved storage, and Rule 47 was inapplicable because the goods were not taken for storage. The absence of a specified place of removal meant the factory premises remained the relevant place, so destruction of the mixture within the factory without removal did not trigger excise duty. Case-Laws Central Excise Fri, 16 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40834