TaxTMI 
TaxTMI 
1978 (2) TMI 106
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....pur on 8-4-1974 seeking clarification whether the steel ingots produced by them and sent to various parties for re-rolling would attract any excise duty as they contended that the products received back from the re-rollers were utilised for finished products manufactured by them and duty was paid at the time of despatch of the finished products under relevant tariff. They felt that Rule 56B would apply in their case. It was emphasised that the clearances of steel ingots effected by them should be considered as clearances without payment of duty and under no circumstances as unauthorised and illegal removal as held by the Board. Since the dates of removal of steel ingots were known to the Central Excise Department, the ingots should have bee....
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.... treat clearances from a factory or a warehouse on a different basis from the clearances of unmanufactured products from the owner's premises. In the former case, except in certain situations, for example, where the goods have been cleared in bond for export on goods have been lost in transit from factory to warehouse, the intention is to apply the rate of duty as in force on the date of clearance. It is not the intention to invoke Rule 9A(5) when the date of removal of the goods from the factory is known to the Department. Reference to clauses (i) & (ii) of sub-rule (1) of Rule 9A make the above position clear. Sub-rule (1) of the Rule 9A reads as follows: "(1) The rate of duty and tariff value, if any, applicable to any excisable goods s....