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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Disallowance of higher wastage @ 5% - manufacture of footwear - ...


Court Accepts 5% Footwear Wastage Claim Due to Rain; Lack of Evidence Against Manufacturer's Explanation Key to Decision.

February 4, 2014

Case Laws     Central Excise     AT

Disallowance of higher wastage @ 5% - manufacture of footwear - unaccounted stock - There is absolutely no other evidence on record. - claim of higher wastage of 5% on account of rain water has to be accepted - AT

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