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2020 (4) TMI 501 - AT - Central ExciseRemission of duty - samples which were destroyed in the factory itself - whether the duty is required to be paid on the samples which were not removed from the factory but destroyed after conducting necessary tests on the same? - HELD THAT:- Undisputedly, the Appellants drew samples during the course of manufacture of aerated water for testing purposes. After testing, the remnant samples were kept for future complaints relating to the said manufactured products. After a period of time, the remnant samples were also destroyed. Reliance placed in the case of THE COMMISSIONER OF CENTRAL EXCISE VERSUS RPG LIFE SCIENCES LTD [2010 (12) TMI 52 - BOMBAY HIGH COURT] where it was held that Where the goods are not cleared out of the factory premises but were drawn for testing within the factory and in fact were consumed within the factory during the process of testing, the question of demanding any duty on those samples does not arise. In the present case, the Appellants are undisputedly maintaining the records meticulously on the consumption and disposal of the samples - appeal allowed - decided in favor of appellant.
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