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2015 (11) TMI 1733 - AT - Central ExciseShortage of stock - Copper - loss of 2.5% in the process of manufacture - Held that: - Hon’ble Supreme Court in the case of UOI v. Indian Aluminium Co. Ltd., [1995 (4) TMI 62 - SUPREME COURT OF INDIA], held that certain quantity of raw material may be lost during the process of manufacturing of final product and exact mathematical equation between the quantity of raw material purchased and the raw material found in the finished product is not possible and should not be looked for - appeal dismissed - decided against Revenue.
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