https://www.taxtmi.com/caselaws?id=86514 In the manufacture of motor vehicle parts, excise duty on alleged scrap was not sustained because the manufacturing process was found to involve unavoidable invisible loss. The adjudicating authority relied on an actual experiment showing loss in forging, grinding, threading and allied operations, and the department did not rebut that factual basis. An allowance of 11% invisible loss was also found reasonable, especially where a similar case on comparable facts had accepted 12% loss. On that basis, the disputed scrap quantity was reduced by the allowable loss and the duty demand failed. en-us Fri, 29 Nov 1996 00:00:00 +0530 Thu, 25 Aug 2011 12:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86514 In the manufacture of motor vehicle parts, excise duty on alleged scrap was not sustained because the manufacturing process was found to involve unavoidable invisible loss. The adjudicating authority relied on an actual experiment showing loss in forging, grinding, threading and allied operations, and the department did not rebut that factual basis. An allowance of 11% invisible loss was also found reasonable, especially where a similar case on comparable facts had accepted 12% loss. On that basis, the disputed scrap quantity was reduced by the allowable loss and the duty demand failed. Case-Laws Central Excise Fri, 29 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86514