https://www.taxtmi.com/caselaws?id=41066 Acetylene gas generated at an intermediate stage of a continuous, integrated and uninterrupted manufacturing process was not a separate excisable commodity, because it never came into existence as an identifiable article outside the production stream. The gas was neither stored nor sold and was wholly consumed within the factory line before acetylene black emerged. The rule treating goods consumed within a factory as dutiable did not apply to such an intermediate product. Accordingly, excise duty was not payable and the demand, as well as the refusal of refund, were unsustainable. en-us Thu, 09 Apr 1981 00:00:00 +0530 Thu, 20 May 2010 17:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41066 Acetylene gas generated at an intermediate stage of a continuous, integrated and uninterrupted manufacturing process was not a separate excisable commodity, because it never came into existence as an identifiable article outside the production stream. The gas was neither stored nor sold and was wholly consumed within the factory line before acetylene black emerged. The rule treating goods consumed within a factory as dutiable did not apply to such an intermediate product. Accordingly, excise duty was not payable and the demand, as well as the refusal of refund, were unsustainable. Case-Laws Central Excise Thu, 09 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41066