2016 (10) TMI 980

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....<br>Hon&#39;ble Bharati Sapru And Hon&#39;ble Vinod Kumar Misra, JJ. For the Appellant : Krishna Agrawal,S.D.Singh For the Respondent : S.C.,A.N.Mahajan,R.K.Upadhyay ORDER Heard Sri S.D. Singh, learned Senior Advocate assisted by Sri Abhay Singh, learned counsel for the appellant and Sri Subham Agarwal, learned counsel for the department. As the controversy involved in these appeals....

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....hich was engaged in the manufacture of ring bars, tor bars, ribbed bars, angles and flats from ingots and other raw materials i.e. billets, blooms, axel, slabs, wheels etc. The basic raw material, heavy ingots, which were being used, were received from the railway yards. These ingots were cut into small pieces by adopting gas cutting procedure. During gas cutting procedure and melting procedure ce....

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....28 (Alld.) 1992 dated 29.1.1996. Melting wastage of 5.58% shown by the assessee is lesser than the corresponding figure of 6.09% in the comparable case. We, therefore, direct that this should be accepted. However, the burning loss of 14.42% is higher than the Burning loss of 12.32% in the comparable case by 2.1%. We, therefore direct that Burning loss of the first stage will be reduced by 2.1.%. T....