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2019 (8) TMI 1504 - AT - Central ExciseChargeability to Excise Duty - by-product - Zinc Dross and Zinc Ash emerged during the process of galvanisation - HELD THAT:- The issue is no more res integra and is covered by the judgment of Hon'ble Supreme Court in the case of BAJAJ AUTO LIMITED & ANR. VERSUS THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, AURANGABAD [2015 (8) TMI 197 - SUPREME COURT] and UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT]. Also, Hon’ble Bombay High Court in HINDALCO INDUSTRIES LIMITED VERSUS THE UNION OF INDIA, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2014 (12) TMI 657 - BOMBAY HIGH COURT], held that Dross and skimming of Aluminum arising as a by-product during the course of manufacture of aluminium/non-ferrous sheets/foils etc are not leviable to Excise duty. Appeal allowed - decided in favor of appellant.
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