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2012 (12) TMI 45 - CESTAT, KOLKATADemand – shortage of scrap – manufacturer sent the goods for job-work. After the completion of job-work the goods and scrap is returned to the appellant – alleged that they have cleared the aluminium and brass scrap on the ground that the appellant has mixed the case and sold at a lesser value – Held that:- They received and keep stock of scrap in a contention can be mixed manner under the head of iron and steel scrap. Their accepted because the scraps in question are highly valued in comparison to iron and steel scrap. It is not feasible that these are treated in such a cheap manner by business people. Separate customers and separate foundries exist to deal with scraps of separate metals. Further, the stock taking report shows that the different scraps were found and weighed separately. Hence receipt in mixed condition, keeping stock in mixed condition under the head of iron and steel scrap etc are afterthought only - department could not produce any evidence in respect of lesser value of scrap and the whole case is based on assumption and presumption. No investigation whatsoever has been carried out from the purchasers - appeal is allowed
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