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    <title>Court Accepts 5% Footwear Wastage Claim Due to Rain; Lack of Evidence Against Manufacturer&#039;s Explanation Key to Decision.</title>
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    <description>Disallowance of higher wastage @ 5% - manufacture of footwear - unaccounted stock - There is absolutely no other evidence on record. - claim of higher wastage of 5% on account of rain water has to be accepted - AT</description>
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