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2015 (8) TMI 197 - SC - Central ExciseDuty demand - Duty on aluminium dross and aluminium ash that arises during the manufacture of die-casting of aluminium parts - Held that:- CESTAT's later judgment [2008 (1) TMI 869 - CESTAT MUMBAI] in the appellant's case itself, clinches the issue. In the decision, the CESTAT has held that during the manufacture of die-casting of aluminium parts, dross and ash emerge as by-products and, therefore, insofar as these by-products are concerned, no manufacturing process is involved and on that basis, it has held that no excise duty shall be payable thereupon. It is pertinent to mention that this decision has been accepted by the Revenue - Accordingly, the impugned order of the CESTAT is set aside - Decided in favour of assessee.
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