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2023 (4) TMI 429 - AT - Central ExciseLevy of Excise Duty - scrap generated during the course of manufacture - appellant cleared scrap generated in the course of final product during the period 01.03.2006 to 31.12.2010 without payment of central excise duty - conversion work was undertaken in terms of Notification No.214/86-CE dated 25.03.1986 - HELD THAT:- The issue is whether the scrap generated during the process of manufacture if liable to excise duty stands decided by the decision of the Hon’ble Bombay High Court in the case of 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]. The said decision was maintained by the Hon’ble Apex Court in UNION OF INDIA VERSUS HINDALCO INDUSTRIES LIMITED [2019 (3) TMI 1933 - SC ORDER] by dismissing the appeal filed by the Department. In view thereof, the demand of duty cannot sustain. Appeal allowed.
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