1978 (1) TMI 81

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....s having an identical issue. These are therefore disposed of by a common order. 2. Government of India have considered the points raised by the petitioners in their r.a., those urged during the course of personal hearing and have examined the records of the case. 3. Government observe that the products Saran Coating Composition and PVC Copolymer coating composition manufactured by the petiti....

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....ral Excises and Salt Act, 1944. Government, however, observe that once an excisable product comes into existence the levy of central excise duty is immediately attracted. Whether the life time of an excisable product is short or long is irrelevant for this purpose. Duty is also leviable on goods which come into existence in .the continuous process of manufacture and are used for captive consumptio....