2007 (3) TMI 444

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....one, for the Respondent. [Order]. - 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 Modva....

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....hat the loss to the tune of 4 to 5% of the inputs 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 sho....

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....waste products may arise. Such waste products are 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 ....