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2019 (8) TMI 1310 - AT - Central ExciseExcisability/marketibility - aluminium dross/skimming - by-product/residual product - HELD THAT:- The issue is no longer re-integra as decided by the larger Bench of the Tribunal in their own case HINDALCO INDUSTRIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR, MUMBAI – III & NAGPUR [ 2014 (11) TMI 385 - CESTAT MUMBAI (LB) ] decided the issue holding that aluminium dross and skimming arising during the process of manufacture of aluminium/non-ferrous metal are manufactured goods and are deemed to be marketable. Appeal allowed - decided in favor of appellant.
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