2012 (9) TMI 858

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....an, Addl. Commissioner (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. BC/46/BEL/2012-13, dated 22-5-2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-III. 2. The appellant, M/s. Hindustan Copper Ltd., sent a quantity of 48.949 MTs of copper waste and scrap for manufacture of copper cathodes to their job worker during the period 25-10-2....

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....the appellant is before me. 3. The learned counsel for the appellant submits that in any manufacturing process involving heating, melting, etc., burning-loss is inevitable and the short-receipt of 2.655 MTs was only on account of process loss. There is no evidence adduced by the department to show that the material was not utilised for manufacture or there cannot be any process-loss. Neverthele....