https://www.taxtmi.com/caselaws?id=45597 Rebate under Rule 8(1) and the exemption notification is confined to sugar that is excisable and marketable. Dirty or waste sugar lost during reprocessing did not attract excise duty because duty under the charging scheme applies only to excisable goods, and manufacture requires a distinct marketable product. On that basis, the expression "sugar produced by a manufacturer" was read as covering only marketable sugar within the charge of duty, not material outside excise levy. The claim for rebate on the quantity lost in reprocessing was therefore unsustainable. en-us Mon, 13 Mar 1972 00:00:00 +0530 Mon, 12 Jul 2010 16:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45597 Rebate under Rule 8(1) and the exemption notification is confined to sugar that is excisable and marketable. Dirty or waste sugar lost during reprocessing did not attract excise duty because duty under the charging scheme applies only to excisable goods, and manufacture requires a distinct marketable product. On that basis, the expression "sugar produced by a manufacturer" was read as covering only marketable sugar within the charge of duty, not material outside excise levy. The claim for rebate on the quantity lost in reprocessing was therefore unsustainable. Case-Laws Central Excise Mon, 13 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45597