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2010 (4) TMI 314 - AT - Central ExciseWaste and scrap- The Department has demanded duty for the period March, 2005 to October 2008 in respect of Zinc Ash, Dross and other Residue on the ground that the same is excisable. In respect of the other three appellants, there is no duty demand on Zinc Ash, Dross and other Residue but there a demand has been made under Rule 6(3) of Cenvat Credit Rules on the ground that the appellants have not paid duty on the same and therefore, they should pay 8-l0% of the value of Zinc Ash, Dross and Other Residue. Held that- The cited decisions of the Hon’ble Supreme Court are in the context of excisability of Dross, Residue etc. which make it very clear that these goods are nothing but in the nature of waste. Hence, we are of the view that the ratio of the decision in the case Shakumbari Sugar & Allied Industries apply to the facts of these cases. Demand is not sustainable.
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