https://www.taxtmi.com/caselaws?id=80106 Molten iron used within a factory in a continuous manufacturing process for pig iron was covered by the exemption under Notification No. 54/65 to the extent specified. The Department's duty demand based on an alleged difference between molten iron dispatched from the blast furnace and that received at the steel melting shop failed because the quantified shortage was not satisfactorily established, no statutory requirement supported the intermediate-stage records relied on, and the assessee's explanation of loss through skull formation, spillage and slag was not disproved. In the absence of proof of clandestine removal or any reliable factual basis for the differential, the proposed duty demand was unsustainable. en-us Fri, 02 Jan 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80106 Molten iron used within a factory in a continuous manufacturing process for pig iron was covered by the exemption under Notification No. 54/65 to the extent specified. The Department's duty demand based on an alleged difference between molten iron dispatched from the blast furnace and that received at the steel melting shop failed because the quantified shortage was not satisfactorily established, no statutory requirement supported the intermediate-stage records relied on, and the assessee's explanation of loss through skull formation, spillage and slag was not disproved. In the absence of proof of clandestine removal or any reliable factual basis for the differential, the proposed duty demand was unsustainable. Case-Laws Central Excise Fri, 02 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80106