1996 (10) TMI 309 - AT - Central Excise

Summary

The judgment concerns the admissibility of a 10% loss claimed during the forging process. The Commissioner disallowed 7% loss, stating it was used in manufacturing and duty is payable. The case is remanded for the Commissioner to determine the loss to be disallowed and issue a speaking order. The issue is covered by the decision in Collector of Central Excise v. Multiwyn Industrial Corp. - 1995 (80) E.L.T. 708.