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【多选题】
下列可按生产领用数量抵扣应税消费品已纳消费税的有( )。A.
首饰厂将委托加工收回的已税玉珠抛光打孔串成玉珠项链
B.
白酒厂将委托加工收回的已税低档白酒用于生产高档白酒
C.
首饰厂将委托加工收回的已税蓝宝石戒面制成18K黄金镶嵌项坠
D.
卷烟厂将委托加工收回的已税烟丝生产卷烟
E.
成品油加工厂将委托加工收回的已税润滑油为原料生产应税成品油
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