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2019 (4) TMI 1458 - AT - Central ExciseExcisability - waste - ‘aluminium dross and skimmings’ arising in the course of manufacture of aluminium products - HELD THAT:- Aluminium dross, being a waste product emerging during the manufacture of Aluminium products, cannot be subject to excise duty. Hon’ble Supreme Court in the matter of UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT], has held that waste product/residue, which itself is not the result of any process, cannot be treated as falling within the definition of Section 2(f) of the Act and in the absence of manufacture, there cannot be any excise duty. Appeal allowed - decided in favor of appellant.
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