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2018 (7) TMI 1586 - AT - Central ExciseWaste - liability of excise duty - Aluminium Dross & Skimmings arising as waste in the manufacture of “Aluminium Alloy Bars, Aluminium Notch Bars and Shorts” - Held that:- There is no justification for charging excise duties on Aluminium Dross and Skimming. Hon’ble Bombay High Court in the case of Hindalco Industries Ltd. vs. Union of India [2014 (12) TMI 657 - BOMBAY HIGH COURT] has held that It cannot be said that dross and skimmings are transformation resulting in a new and different article with a distinctive name, character or use or that they ordinarily come to the market to be bought and sold and are known to the market and cannot be held as excisable. CBEC has also changed its stand by following the decision of the Bombay High Court. The earlier circular suggesting that duty was payable on such Aluminium Dross and Skimming stand withdrawn. Appeal allowed - decided in favor of appellant.
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