Section 48(c) in The Bihar and Orissa Excise Act, 1915
(c)any materials which have undergone any process towards the manufacture of an [intoxicant] [Substituted by A L.O., 1937 for 'excisable article.'], or from which an [intoxicant] [Substituted by A L.O., 1937 for 'excisable article.'], has been manufactured for the possession of which he fails to account satisfactorily.
