molasses

Rule 4(2), Procurer of molases is deemed manufacture

Notwithstanding sub rule (1)

 Where MOLASES are produced in Khandsari sugar factory,

 the person who procures such molases for use in the manufacture of any commodity, whether or not excisable,

shall pay the duty leviable on such molases,

in the same ,manner as if such molases have been produced by the procurer.

 Explanation.- Date of removal of goods consumed capitevly consumed

If any excisable goods are used within the factory,'date of removal of such goods' shall mean 'date on which goods are issued for such use'