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2022 (12) TMI 1295 - AT - Central ExciseProcess amounting to manufacture or not? - whether ‘aluminium dross and skimming’ arising in the course of manufacture is excisable after 10th May 2008? - HELD THAT:- It is seen from the decision of the Hon’ble High Court of Bombay 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] that dutiability of the impugned goods, which had been held by the Tribunal to be excisable even after the amendment inserting Explanation in section 2(d) of Central Excise Act, 1944 with effect from 10th May 2008, did not find favour in the light of several decisions. In the light of the decision of the Hon’ble High Court of Bombay in their own matter on the very same impugned goods 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], which was affirmed by the Hon’ble Supreme Court in UNION OF INDIA VERSUS HINDALCO INDUSTRIES LIMITED [2019 (3) TMI 1933 - SC ORDER] holding that nothing survives for consideration in these Special Leave Petitions and the Civil Appeal. The Special Leave Petitions and the Civil Appeal are dismissed. The impugned orders do not survive and accordingly are set aside to allow the appeals - Appeal allowed.
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