https://www.taxtmi.com/caselaws?id=52456 Duty was not payable on an intermediate product used for captive consumption within the refinery because the goods had not been cleared from the refinery. The Tribunal relied on its earlier orders in the assessee's own case and an unchallenged appellate order treating the refinery as a warehouse under Rule 140(2) of the Central Excise Rules, 1944. On that basis, excise liability would arise only on clearance from the factory, and the same product raised on identical grounds attracted no different view. The issue was therefore decided in favour of the assessee. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 09:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52456 Duty was not payable on an intermediate product used for captive consumption within the refinery because the goods had not been cleared from the refinery. The Tribunal relied on its earlier orders in the assessee's own case and an unchallenged appellate order treating the refinery as a warehouse under Rule 140(2) of the Central Excise Rules, 1944. On that basis, excise liability would arise only on clearance from the factory, and the same product raised on identical grounds attracted no different view. The issue was therefore decided in favour of the assessee. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52456