https://www.taxtmi.com/caselaws?id=41488 Excise duty under the Central Excises and Salt Act attaches on manufacture or production of excisable goods, while removal and assessment are only machinery for collection. Rule 9A does not shift the taxable event from manufacture to clearance. Goods manufactured during the currency of an exemption notification retain the concessional rate even if the notification is rescinded before removal, because the exemption benefit is earned when production occurs. The later withdrawal of the notification does not defeat that accrued benefit, and excess duty collected on such goods is refundable. en-us Mon, 16 Jul 1984 00:00:00 +0530 Thu, 03 Jun 2010 17:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41488 Excise duty under the Central Excises and Salt Act attaches on manufacture or production of excisable goods, while removal and assessment are only machinery for collection. Rule 9A does not shift the taxable event from manufacture to clearance. Goods manufactured during the currency of an exemption notification retain the concessional rate even if the notification is rescinded before removal, because the exemption benefit is earned when production occurs. The later withdrawal of the notification does not defeat that accrued benefit, and excess duty collected on such goods is refundable. Case-Laws Central Excise Mon, 16 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41488