2003 (7) TMI 514 - AT - Central Excise

Summary

The appellant sent aluminium ingots to a job worker for manufacturing castings, but the weight of castings returned was short by 8%. The Asst. Commissioner ordered reversal of duty credit. The appellant argued that credit cannot be denied on waste as per Rule 57D. The Tribunal remanded the matter to determine the extent of loss covered by Rule 57D.