Point of liability in excise

Let me make you understand by simple concept..

Taxable event in case of excise is depend on the manufacturing i.e. whether goods are liable to excise duty or not at the time of manufacturing but the rate applicable on the excisable goods shall be applicable when the goods are actually been removed.

Thank you for that.!!

From your reply i am given to understand that the Companies have to keep their workings ready for their assessment, which is what they have to show in their PLA. But payment of the same arises when the goods are despatched.

So is my client correct in respect to the interpretation??

Yes payment arises only and only when goods are dispatched...

Thanks a lot. That was highly helpful!!! Any other nuances in Excise which i may find in an Audit. Please let me know. I shall be highly gratituous towards you.!!

Thanking You.