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2016 (8) TMI 345 - AT - Central ExciseExcisability - Aluminium Dross and Skimming - arose during course of manufacture of aluminium - Held that:- the issue is no longer res-integra and decided by the Tribunal in respondent's own case which squarely settled the matter in favour of the respondent where it was held that as per Apex Court judgment in the case of Union of India v. Indian Aluminium Co. Ltd., the dross and skimming of Aluminium are neither goods nor marketable commodities and, hence, are not liable to Excise duty. - Decided against the Revenue
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