https://www.taxtmi.com/caselaws?id=43067 An exemption notification for pipes and tubes made from duty-paid copper or copper alloys was interpreted to grant rebate on the full quantity of duty-paid raw material used in manufacture, not merely on the copper ultimately present in the finished product. Manufacturing loss formed part of the material consumed in the production process, so the exemption extended to that loss as well. The operative principle was that, where relief is linked to duty already paid on input material used in manufacture, the rebate is computed by reference to the input actually consumed, including unavoidable manufacturing loss. en-us Tue, 10 Dec 1991 00:00:00 +0530 Fri, 18 Jul 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43067 An exemption notification for pipes and tubes made from duty-paid copper or copper alloys was interpreted to grant rebate on the full quantity of duty-paid raw material used in manufacture, not merely on the copper ultimately present in the finished product. Manufacturing loss formed part of the material consumed in the production process, so the exemption extended to that loss as well. The operative principle was that, where relief is linked to duty already paid on input material used in manufacture, the rebate is computed by reference to the input actually consumed, including unavoidable manufacturing loss. Case-Laws Central Excise Tue, 10 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43067