Rev. Rul. 63-43

Section 6418(a) of the Internal Revenue Code of 1954 provides that upon the use of any manufactured sugar, or article manufactured therefrom, as livestock feed, or in the production of livestock feed, or for the distillation of alcohol, there shall be paid by the Secretary of the Treasury or his delegate to the person so using such manufactured sugar, or article manufactured therefrom, the amount of any tax paid under section 4501(a) of the Code with respect thereto.

Held, the use of any manufactured sugar (or article manufactured therefrom) as a base for pharmaceutical products which are used in treating livestock does not constitute the use of the manufactured sugar or article as "livestock feed" or "in the production of livestock feed." Accordingly, no payment is allowable, under the provisions of section 6418(a) of the Code, to the person using any manufactured sugar (or any article manufactured therefrom) for that purpose.