indirect tax query

This is so because Excise Duty is levied on Manufacture of goods. If tax is imposed when goods are sold then it will become Sales Tax itself. Also removal frm factory is the best measure to say that goods are completely manufactured, that is why duty is imposed at the  the removal from the factory..

Point of levy (taxable event) of excise is manufacturing of goods but point of recovery is removal of goods from factory as per Central Excise Act. Your question is "WHY", because act says.

thank u frnds....