USHA INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANTS filed this appeal against the order -in -appeal passed by the Commissioner (Appeals). The demand is confirmed on the ground that appellants cleared the Waste Scrap of Copper more than the waste allowed by the Competent Authority.

(3.) THE appellants are engaged in the manufacture of transistors and on the request filed by the appellants, waste norms was fixed by the Proper authority under the Ministry of Industries. According to the permission the wastage in respect of inputs, Copper dust and Bottom lead, is 52.5% of inputs. In respect of the Epoxy, the wastage of 59.7% of inputs is allowed.