https://www.taxtmi.com/caselaws?id=41026 Excise duty was held not leviable on resin formed only as an intermediate material in a continuous, uninterrupted manufacturing process for varnish, because it never emerged as an independent commercial product and was not removed for separate consumption. The Court applied the principle that an in-process input within a single integrated stream is not dutiable merely because it appears during manufacture. On that basis, the duty demand and requirement of a separate licence were quashed, and refund relief was granted. en-us Thu, 16 Oct 1980 00:00:00 +0530 Thu, 20 May 2010 11:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41026 Excise duty was held not leviable on resin formed only as an intermediate material in a continuous, uninterrupted manufacturing process for varnish, because it never emerged as an independent commercial product and was not removed for separate consumption. The Court applied the principle that an in-process input within a single integrated stream is not dutiable merely because it appears during manufacture. On that basis, the duty demand and requirement of a separate licence were quashed, and refund relief was granted. Case-Laws Central Excise Thu, 16 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41026