https://www.taxtmi.com/caselaws?id=41758 Excise duty is attracted on manufacture, not on mere processing, and rerolling cold rolled strips into strips of different length and gauge did not create a new article. The Calcutta High Court note further states that the burden was wrongly shifted to the purchaser to prove that market goods were duty paid, since goods are ordinarily presumed to leave a factory on payment of duty. The exemption for iron or steel products made from duty-paid materials supported that approach, and the same product could not be subjected to excise twice. On that reasoning, the differential duty demand was not sustainable, and the related certificate proceedings and distress warrant were unjustified. en-us Fri, 28 Feb 1986 00:00:00 +0530 Sat, 05 Jun 2010 18:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41758 Excise duty is attracted on manufacture, not on mere processing, and rerolling cold rolled strips into strips of different length and gauge did not create a new article. The Calcutta High Court note further states that the burden was wrongly shifted to the purchaser to prove that market goods were duty paid, since goods are ordinarily presumed to leave a factory on payment of duty. The exemption for iron or steel products made from duty-paid materials supported that approach, and the same product could not be subjected to excise twice. On that reasoning, the differential duty demand was not sustainable, and the related certificate proceedings and distress warrant were unjustified. Case-Laws Central Excise Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41758