Excise duty applicability on goods send to warehouse to meet the demand over there

The excisability of goods has to be decided considering 1. Manufacture of goods 2.Goods are movable 3. Goods are marketable 4. Goods are mentioned in central excise tariff act If the above conditions are satisfied the goods are excisable. Regarding warehouse the following are the provisions: Under Section 4(3)(c) the definition of place of removal, warehouse where the goods are allowed to be deposited without the payment of duty. Assessee is allowed to send the goods to warehouse with the prior approval of commissioner under Rule 4 (4) or of central government under Rule 20 if central excise rules. As per Rule 5 of central excise rulesRate of duty will be rate prevailing when the goods are removed from warehouse