https://www.taxtmi.com/caselaws?id=51237 Where a refinery is declared a deemed warehouse, the special warehousing provisions operate as a self-contained code for intermediate products used within the refinery. Internal use of such products in blending, mixing, processing or manufacture of the final product is not treated as removal for home consumption, so excise duty does not arise at that stage. Duty becomes payable only when the goods are actually cleared from the refinery for home consumption. The deeming provision in Rule 9 was held inapplicable to warehoused refinery goods, and Rule 157 governed clearance from the warehouse. en-us Wed, 10 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51237 Where a refinery is declared a deemed warehouse, the special warehousing provisions operate as a self-contained code for intermediate products used within the refinery. Internal use of such products in blending, mixing, processing or manufacture of the final product is not treated as removal for home consumption, so excise duty does not arise at that stage. Duty becomes payable only when the goods are actually cleared from the refinery for home consumption. The deeming provision in Rule 9 was held inapplicable to warehoused refinery goods, and Rule 157 governed clearance from the warehouse. Case-Laws Central Excise Wed, 10 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51237