https://www.taxtmi.com/caselaws?id=45014 Rectified spirit not fit for human consumption remained outside the State excise domain while it was in storage and had not been cleared for potable use. Because no conversion into alcoholic liquor for human consumption had occurred, the State could not levy excise duty or assess revenue loss on wastage by treating the stored spirit as notional potable liquor. The demand based on potential conversion was therefore unsustainable, and wastage during storage was not liable to State excise duty. en-us Fri, 05 Sep 1997 00:00:00 +0530 Wed, 07 Jul 2010 17:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45014 Rectified spirit not fit for human consumption remained outside the State excise domain while it was in storage and had not been cleared for potable use. Because no conversion into alcoholic liquor for human consumption had occurred, the State could not levy excise duty or assess revenue loss on wastage by treating the stored spirit as notional potable liquor. The demand based on potential conversion was therefore unsustainable, and wastage during storage was not liable to State excise duty. Case-Laws Central Excise Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45014