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2008 (3) TMI 95 - AT - Central ExciseAppeal against order of Comm. (A) directing the appellant to reverse the credit - lost of rectified spirit in storage - some loss is a natural phenomenon – however CEA, or the Rules made there under doesn’t allow the assessee to claim remission on the quantity lost in the case of rectified spirit, but loss is within permissible limit of 0.5%, as set by State Excise Authority, hence benefit of same is allowable – entitled to count the loss of spirit as wastage – assessee’s appeal allowed
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