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2016 (10) TMI 451 - AT - Central ExciseCigarettes - levy of duty - removal of goods - in house testing - whether the cigarettes drawn from the manufacturing line or the store for the purpose of testing in the in house laboratory which is situated within the factory premises, amounts to removal for the purpose of levy of duty? - Held that: - the decision in the case of Manali Petrochemical Vs. CCE [2003 (12) TMI 177 - CESTAT, CHENNAI] apply, where it was held that where the manufactured goods were used for testing in R&D Lab within the factory compound, the same does not amount to removal for the purpose of levy of duty. No duty payable on the quantity used for testing within the factory, in the R&D Lab of the assessee within the factory premises - appeal allowed - decided in favor of assessee.
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