https://www.taxtmi.com/caselaws?id=41244 Molasses produced as an intermediate or by-product in sugar manufacture remains excisable goods when it is marketable, even if captively consumed as raw material for alcohol within the same compound. Duty arises on manufacture or production under the charging provision, not on ultimate sale or external consumption. Rules governing removal, storage and collection do not displace that liability. Where licensed premises and storage tanks identify the relevant manufacturing areas, and sugar manufacture and distillation are distinct processes rather than one continuous integrated process, captive use does not prevent levy or collection of excise duty. en-us Mon, 13 Apr 1981 00:00:00 +0530 Mon, 31 May 2010 16:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41244 Molasses produced as an intermediate or by-product in sugar manufacture remains excisable goods when it is marketable, even if captively consumed as raw material for alcohol within the same compound. Duty arises on manufacture or production under the charging provision, not on ultimate sale or external consumption. Rules governing removal, storage and collection do not displace that liability. Where licensed premises and storage tanks identify the relevant manufacturing areas, and sugar manufacture and distillation are distinct processes rather than one continuous integrated process, captive use does not prevent levy or collection of excise duty. Case-Laws Central Excise Mon, 13 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41244