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2018 (7) TMI 235 - AT - Central ExciseSelf-credit of excise duty refundable under N/N. 20/2007-CE - activity of shifting of control samples from the production floor to the sample storage room - deemed removal - whether control samples have been cleared for the purpose of N/N. 20/2007-CE? - Held that:- N/N.20/2007-CE grants exemption to all the goods manufactured and cleared from a unit located in the states of Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagaland and Sikkim. Accordingly, the manufacturing unit in the state of Assam is eligible for the exemption under the said Notification. It is pertinent to note that explanation II to Rule 4(3) of the Central Excise Rules states that putting the manufactured goods for any use within the factory of production for manufacture of any other commodity i.e. captive consumption, amounts to deemed removal of goods. Accordingly, the liability of excise duty arises even where the goods manufactured are used within the factory of production. Cenvat Credit cannot be denied to the appellant assessee when the department has accepted the duty paid on control samples. Appeal allowed - decided in favor of appellant.
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