2005 (1) TMI 180

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..... rap of Carbon Steel Shredded Scrap" and the same was released by the Mumbai Customs authority by furnishing a bond that the appellant will use it at his factory to melt the same. The factory at Ratlam Madhya Pradesh is about 500 kilo meters away. They obtained a consumption certificate and submitted the same. However the lower authorities found that the certificate was produced in respect of 2617. .....

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..... Bombay 5. Description of material : Melting scrap of carbon steel Shredded Scrap conforming to ISIS Code No. 210/211 6. Quantity as per E/L : 2625.000 M.T. 7. Quantity consumed in Electric Arc Furnace. : 2617.060 M.T. It is certified that your unit have consum .....

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..... o the accuracy of weights when sold and shipped from America. In this case, transportation losses weighted errors have to be considered. In this case the goods has been transported in about 250 trucks and the road to Ratlamp from Bombay. Such normal transport less cannot be ignored. There is no finding that the loss is a abnormal. b. This fact that trucks are not weighted when are brought .....

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..... row the abovesaid decision of the Honourable Supreme Court it is found that in that case the manufacturer was issued Show Cause Notices denying the exemption under Notification No. 234/86 alleging that the manufacturer had wrongly availed nil rate of duty on certain quantities of Sorbitol solution which were sold for non-pharma use/concerns knowing fully well that the commodities would not be norm .....

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..... findings we don't find any reasons to rely the Supreme Court decision cited by the Ld DR as in that case there was material available to indicate an alternate use which was not eligible to benefit of exemption. Keeping in mind the nature of the goods in this case, in view of our findings there is no case for determining duty. No duty quantification in fact has been arrived at by the lower authori .....

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