TaxTMI 
TaxTMI 
TaxTMI 
2007 (3) TMI 444
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.... The Revenue challenges the orders of the authorities below holding that since due to burning losses in the melting process waste did not arise physically, there was no question of demanding duty on it, and dropping the proceedings against the respondent. 2. A show cause notice was issued on 9-10-1998 on the respondent, proposing denial of the Modvat credit of Rs. 11,223/- under Rule 57-I o....
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....uts was due to burning and melting process and such loss was inevitable. It was held that since waste did not exit physically, the question of demand of duty did not arise. 5. It has been contended by the learned authorized representative for the department that the respondent-assessee did not adduce any evidence to show the quantity of the shortage or in support of its plea that there was s....
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....the useless products. In case of waste of products, the question of marketability can still become relevant, because waste products are often sold. However, no question of such marketable waste products can arise when the waste is due to the inputs wearing out or burning away, which phenomena does not yield any waste product. In cases of losses in quantity after the process of melting and burning ....