https://www.taxtmi.com/caselaws?id=74124 Calcium carbide emerging in finished form after manufacture and sieving was treated as excisable goods under Item 14AA even when captively consumed in producing acetylene black. The fact that some quantity was sold and some used internally did not alter its character, because the product was commercially identifiable at the stage duty was attracted. The packing requirement under the Carbide of Calcium Rules, 1937 applied to goods intended for sale and did not exempt captive use from excisability. Rules 9 and 49, as amended, also supported levy on intermediate goods consumed within an integrated manufacturing process. en-us Wed, 16 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74124 Calcium carbide emerging in finished form after manufacture and sieving was treated as excisable goods under Item 14AA even when captively consumed in producing acetylene black. The fact that some quantity was sold and some used internally did not alter its character, because the product was commercially identifiable at the stage duty was attracted. The packing requirement under the Carbide of Calcium Rules, 1937 applied to goods intended for sale and did not exempt captive use from excisability. Rules 9 and 49, as amended, also supported levy on intermediate goods consumed within an integrated manufacturing process. Case-Laws Central Excise Wed, 16 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74124