https://www.taxtmi.com/caselaws?id=88878 Input material actually used in the manufacturing process is treated as used in manufacture for exemption purposes, even if part of it becomes waste or scrap before the finished product emerges. The distinction between manufacturing loss and waste generated during production is immaterial where the loss occurs in the course of manufacture. Applying Supreme Court principles on manufacturing loss and flare-out losses, the tribunal held that waste quantity of lead-in-wires and filament wire qualified as used in manufacture. The demand and penalty were therefore not sustainable. en-us Mon, 08 Jun 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88878 Input material actually used in the manufacturing process is treated as used in manufacture for exemption purposes, even if part of it becomes waste or scrap before the finished product emerges. The distinction between manufacturing loss and waste generated during production is immaterial where the loss occurs in the course of manufacture. Applying Supreme Court principles on manufacturing loss and flare-out losses, the tribunal held that waste quantity of lead-in-wires and filament wire qualified as used in manufacture. The demand and penalty were therefore not sustainable. Case-Laws Central Excise Mon, 08 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88878