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TMI Blog2010 (12) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that the samples were not removed outside the factory but were drawn by the in house lab ratory within the factory premises and were actually consumed during the process of testing itself and, therefore, no excise duty was leviable on the controlled samples drawn for testing - Held that: - samples are consumed / destroyed within the factory during the process of testing - appeal is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee contended that the samples were not removed outside the factory but were drawn by the in house lab ratory within the factory premises and were actually consumed during the process of testing itself and, therefore, no excise duty was leviable on the controlled samples drawn for testing. The assessing officer rejected the claim of the assessee and passed an order confirming duty and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n absence of any exemption notification issued, excise duty would be payable on samples drawn for testing as per Board's supplementary instructions. 4. In the present case, the specific case of the assessee is that samples drawn for testing were not cleared out of the factory but were cleared within the factory for testing and that the said samples were consumed in the process of testing. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue is distinguishable on facts. In that case the samples were cleared out of 4 cexa94-06 the factory and sold as scrap, whereas, in the present case, the samples are consumed / destroyed within the factory during the process of testing. Therefore, the decision of the Tribunal in the case of Positive Packaging Industries Ltd. (supra) has no relevance to the facts of the present case. 6. In thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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