https://www.taxtmi.com/caselaws?id=52546 Wires and cables destroyed during mandatory quality control testing may escape central excise duty only if the assessee follows the prescribed removal and remission procedure, properly accounts for the tested goods and scrap, and establishes the destruction to the department. Where goods are removed after RG-1 entry, compliance with the procedure under Rule 49 of the Central Excise Rules, 1944, including proper entries and an application for remission, is required. On the stated facts, the assessee failed to satisfy those requirements and could not enable departmental verification of the testing or scrap, so duty liability was confirmed. en-us Fri, 26 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 14:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52546 Wires and cables destroyed during mandatory quality control testing may escape central excise duty only if the assessee follows the prescribed removal and remission procedure, properly accounts for the tested goods and scrap, and establishes the destruction to the department. Where goods are removed after RG-1 entry, compliance with the procedure under Rule 49 of the Central Excise Rules, 1944, including proper entries and an application for remission, is required. On the stated facts, the assessee failed to satisfy those requirements and could not enable departmental verification of the testing or scrap, so duty liability was confirmed. Case-Laws Central Excise Fri, 26 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52546