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Central Excise - Highlights / Catch Notes

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Clandestine Removal - melting scrap - excess input output ratio ...


Clandestine Scrap Removal and Input-Output Ratio Discrepancies Impacting Production Standards in Central Excise Cases.

July 12, 2023

Case Laws     Central Excise     AT

Clandestine Removal - melting scrap - excess input output ratio - shortage of finished goods - The said input-output ratio cannot remain fixed due to variable factors prevailed in the character of all the constituent raw material, especially, that of Iron Ore, largely due to variation in Fe(T) of the Iron Ore. As Fe(T) content in the Iron Ore varies, standard norms cannot be achieved for production of Iron Ore - AT

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