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1991 (12) TMI 58 - SC - Central ExciseWhether the duty referable to that portion which is lost also should get rebate while assessing for excise duty on the pipes and tubes of copper and copper alloys? Held that:- No doubt that even the manufacturing loss will have to be taken into account in determining the relief to be provided under the said Notification. We are also unable to understand the argument of the Revenue based on the difficulty in arriving at the manufacturing loss. If there is any difficulty it is for the manufacturer who claims the relief to prove the loss. There are also scientific methods of arriving at the loss, Allow the appeal set aside the order of the High Court and the Revenue Authorities and direct the respondents to give the benefit of exemption of duty in respect of loss in the process of manufacture.
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