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2016 (12) TMI 1317 - CESTAT MUMBAIManufacture - marketability - Section 2(d) of the Central Excise Act, 1944 - during the process of manufacturing the transmission tower, zinc dross, zinc oxide, zinc ASH and zinc waste and scrap arise - clandestine removal - Held that: - learned counsel was correct in stating that the issue is now squarely covered by the judgment of the Hon’ble High Court of Bombay in the case of Hindalco industries Ltd. [2014 (12) TMI 657 - BOMBAY HIGH COURT] wherein it was held That is law declared under Articles 141 of the Constitution of India. That it is rendered in the case of identical issues, controversy and the Assessee makes these Judgments of the Supreme Court all the more binding. Their binding effect is not lost merely because the Tribunal has another occasion to consider the issue or another shade of the same controversy. So long as there are Supreme Court Judgments in the field, we do not see how the Revenue could have proceeded to disregard them - The Hon’ble Supreme Court listed the twin tests and which have to be satisfied before the goods can be said to be excisable to tax or Central Excise duty - Appeal allowed.
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