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TMI Blog2007 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... de the demand - Appeal No. E/2529/2005 - Final Order No. A/1284/2007-WZB/C-IV/(SMB)/MUM - Dated:- 31-8-2007 - [Order per] - Heard both sides. The facts leading the present appeal are that the Appellants are a 100% EOU. They send their raw material to their job workers for processing and following the Central Excise procedure as required. 2. Show cause notice dated 24-10-2003 was issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger res integra and fully settled in the light of the decision of this Hon'ble CESTAT in the case of GKN Sinter Metals Ltd. v. Commissioner of Central Excise, Pune - 2007 (210) E.L.T. 222 (Tri.-Mum.). Shri Murthy while relying upon para 4 of the Order, submitted that in this case also, the Bench while admitting the Appeal held that there was only a burr which was generated and such burr coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... io of the decision is not applicable to the present case. 5. After considering the submission made by both sides, I find that the stand of the Appellants that there indeed is an invisible loss arising at the stage of conversion has been highlighted by them in their reply to the notice as well as before the Commissioner (Appeals) is to be upheld. This fact is crucial to the whole case. The Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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