https://www.taxtmi.com/caselaws?id=83558 Corroborative private records, including scrap logs, production and despatch registers, weigh-bridge entries and internal slips, were treated as sufficient evidence of clandestine manufacture and removal of steel ingots, though the quantity had to be reworked after crediting goods already accounted for. Ingots transferred within a composite factory to the forging section were held eligible for exemption where the resulting forgings were cleared on duty, so duty could not be demanded on such captively consumed inputs merely because of record-keeping objections. The duty demand survived only on the balance quantity, and the personal penalty was reduced accordingly. en-us Wed, 24 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83558 Corroborative private records, including scrap logs, production and despatch registers, weigh-bridge entries and internal slips, were treated as sufficient evidence of clandestine manufacture and removal of steel ingots, though the quantity had to be reworked after crediting goods already accounted for. Ingots transferred within a composite factory to the forging section were held eligible for exemption where the resulting forgings were cleared on duty, so duty could not be demanded on such captively consumed inputs merely because of record-keeping objections. The duty demand survived only on the balance quantity, and the personal penalty was reduced accordingly. Case-Laws Central Excise Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83558