2008 (8) TMI 315

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocate, for the Respondent. [Order].- Being Aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri Sameer Chitkara, learned SDR appearing for the Revenue and Shri D.K. Trivedi, learned Advocate appearing for the respondents. 2. As per facts on record, the respondent is engaged in the manufacture of copper sheets, phosphorous b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etails of raw materials including re-melting scrap used for preparation of castings and the weight of the casting is also being reflected in such casting report. Sheets are manufactured from such castings by hot rolled process. However, on going through the work sheet of production of casting as shown in panchanama dated 12-8-2005, he agreed to pay duty of Rs. 2,63,461/-. 3. On the above basis,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and washing in acid bath during which there were invisible burning loss. Apart from the above, the loss occurred in trimming, de-shaped and uneven sheets, a fine metal waste is generated during annealing process and again invisible loss occurred during washing process in acid bath. The above loss has not been considered at all by the adjudicating authority. As such, he has also observed that ther....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Commissioner (Appeals), the quantum of final product, which could have been manufactured out of these castings cannot be arrived at on one to one basis, inasmuch as, they are bound to loss during such conversion, which does not stand considered by the Revenue. Apart from the invisible burning loss, the Appellate authority also has rightly accepted the assessee's stand that when the sheets are ....