https://www.taxtmi.com/caselaws?id=159901 Excise duty on beer under the Punjab Excise Act, 1914 attaches only when beer is fully manufactured and fit for human consumption, because the taxable event is the completed manufacture of the excisable article. Rule 35 of the Punjab Brewery Rules, 1956, read with the proviso to Section 32, operates only as a computational formula for determining the quantity of beer produced from brewing records and raw materials. The 7 per cent wastage allowance is part of that method of calculation and does not create a separate levy on wort or any earlier stage of the brewing process. The statutory formula is therefore an enabling mechanism, not an independent charge. en-us Tue, 12 Feb 2002 00:00:00 +0530 Wed, 25 Jun 2014 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159901 Excise duty on beer under the Punjab Excise Act, 1914 attaches only when beer is fully manufactured and fit for human consumption, because the taxable event is the completed manufacture of the excisable article. Rule 35 of the Punjab Brewery Rules, 1956, read with the proviso to Section 32, operates only as a computational formula for determining the quantity of beer produced from brewing records and raw materials. The 7 per cent wastage allowance is part of that method of calculation and does not create a separate levy on wort or any earlier stage of the brewing process. The statutory formula is therefore an enabling mechanism, not an independent charge. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159901