https://www.taxtmi.com/caselaws?id=108138 An adjudicating authority may address an assessee's reply that clinker was wasted during cement manufacture without going beyond the scope of the show cause notices. Process loss in manufacture is recognised, so exact material-to-output correlation is not required; clinker wasted or destroyed in the manufacturing process may still qualify as used in manufacture for exemption purposes. However, exemption is unavailable if the clinker was never taken into the manufacturing process. Because the actual factual position was not established, the exemption issue required fresh verification and was remanded for factual determination. en-us Fri, 25 Jun 1999 00:00:00 +0530 Fri, 30 Mar 2012 12:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108138 An adjudicating authority may address an assessee's reply that clinker was wasted during cement manufacture without going beyond the scope of the show cause notices. Process loss in manufacture is recognised, so exact material-to-output correlation is not required; clinker wasted or destroyed in the manufacturing process may still qualify as used in manufacture for exemption purposes. However, exemption is unavailable if the clinker was never taken into the manufacturing process. Because the actual factual position was not established, the exemption issue required fresh verification and was remanded for factual determination. Case-Laws Central Excise Fri, 25 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108138