Rev. Rul. 56-595

Advice has been requested whether a manufacturer who purchases parts, accessories, or components specified in section 6416(b)(3)(B) of the Internal Revenue Code of 1954, with respect to which manufacturers excise tax has been paid, and uses them as material in the production of any article, is the person entitled to file a claim for refund or credit of the tax paid.

Under the provisions of section 6416(b)(3)(B) of the Code, as amended by Public Law 367, 84th Congress, 69 Stat. 689, C.B. 1955-2, 768, if manufacturers excise tax has been paid with respect to the sale of an automobile part or accessory taxable under section 4061(b), a refrigerator component taxable under section 4111, a radio or television component taxable under section 4141, or a camera lens taxable under section 4171, purchased by a manufacturer or producer and used by him on or after September 1, 1955, as material in the manufacture of, production of, or as a component part of, any article, such tax shall be deemed an overpayment by such manufacturer or producer.

In accordance with the provisions of section 6416(b) of the Code, a manufacturer or producer who purchases any of the above-named parts, accessories, or components, with respect to which tax has been paid, and uses them on or after September 1, 1955, as material in the manufacture of any taxable or nontaxable article, may be allowed a refund or credit, without interest, in the amount of the tax paid. The claim for refund or credit should be filed by the purchasing manufacturer with the District of Internal Revenue for his district.