https://www.taxtmi.com/caselaws?id=779147 Central excise duty was not payable on branded garments cleared before 01.03.2016, because the taxable event is removal from the factory or warehouse and later presence in retail outlets does not alter the point of levy. The concessional duty notification was also available, as CENVAT credit taken for the separate service business was not credit relatable to the manufacturing clearance in question; in any event, reversal of the disputed credit with interest was treated as equivalent to non-availment for exemption purposes. The duty demand was set aside, the concessional rate benefit was upheld, and consequential refund of the reversed credit amount with interest followed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 29 Sep 2025 11:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779147 Central excise duty was not payable on branded garments cleared before 01.03.2016, because the taxable event is removal from the factory or warehouse and later presence in retail outlets does not alter the point of levy. The concessional duty notification was also available, as CENVAT credit taken for the separate service business was not credit relatable to the manufacturing clearance in question; in any event, reversal of the disputed credit with interest was treated as equivalent to non-availment for exemption purposes. The duty demand was set aside, the concessional rate benefit was upheld, and consequential refund of the reversed credit amount with interest followed. Case-Laws Central Excise Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779147