https://www.taxtmi.com/caselaws?id=167369 Sub-standard calcium carbide and acetylene remained excisable because they were identifiable as the tariff-described commodities and were produced in the course of manufacture. Their inferiority to Indian Standards, absence from the market, and captive consumption within the factory did not remove them from duty, since excise attaches to manufacture rather than actual sale. The Carbide of Calcium Rules, 1937 and the Indian Standards were treated as safety and specification regimes, not as limits on the statutory meaning of the goods for excise purposes. Accordingly, captive use and non-commercial quality did not defeat central excise liability. en-us Tue, 19 Mar 1985 00:00:00 +0530 Wed, 17 Dec 2014 16:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167369 Sub-standard calcium carbide and acetylene remained excisable because they were identifiable as the tariff-described commodities and were produced in the course of manufacture. Their inferiority to Indian Standards, absence from the market, and captive consumption within the factory did not remove them from duty, since excise attaches to manufacture rather than actual sale. The Carbide of Calcium Rules, 1937 and the Indian Standards were treated as safety and specification regimes, not as limits on the statutory meaning of the goods for excise purposes. Accordingly, captive use and non-commercial quality did not defeat central excise liability. Case-Laws Central Excise Tue, 19 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167369