https://www.taxtmi.com/caselaws?id=42109 Excise duty was treated as payable on metal containers when they were removed from the specified manufacturing area and transferred within the factory for filling, because that movement was regarded as removal from the place of production rather than part of one inseparable composite process. Where the containers were not ordinarily sold in the market, assessable value was to include manufacturing cost and profit, and the use of a reasonable notional profit margin was upheld when no workable profit figure was supplied. On the demand issue, provisional assessment meant the ordinary limitation for short levy did not bar recovery, and the residuary demand provision was applied. en-us Mon, 18 May 1981 00:00:00 +0530 Wed, 09 Jun 2010 11:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42109 Excise duty was treated as payable on metal containers when they were removed from the specified manufacturing area and transferred within the factory for filling, because that movement was regarded as removal from the place of production rather than part of one inseparable composite process. Where the containers were not ordinarily sold in the market, assessable value was to include manufacturing cost and profit, and the use of a reasonable notional profit margin was upheld when no workable profit figure was supplied. On the demand issue, provisional assessment meant the ordinary limitation for short levy did not bar recovery, and the residuary demand provision was applied. Case-Laws Central Excise Mon, 18 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42109