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2015 (6) TMI 75 - CESTAT CHENNAILevy of duty on aluminium dross - whether Aluminium Dross emerging as product is excisable or otherwise - Held that:- merely selling does not mean dross and skimming are marketable commodity as even rubbish can be sold. Everything which is sold is not necessarily a marketable commodity as known to commerce and which it may be worthwhile to trade in. - Issue has already been settled by the Hon’ble Apex Court judgement in the case of Grasim Industries Ltd. Vs. UOI [2011 (10) TMI 2 - SUPREME COURT OF INDIA]. Hon’ble Bombay High Court in the case of Hindalco Industries Ltd. Vs. UOI [2014 (12) TMI 657 - BOMBAY HIGH COURT] on the similar issue allowed the appeal. The Hon’ble High Court has set aside the Tribunal s order by relying Hon’ble Apex Court decision in the case of Indian Aluminium & Co. [2006 (9) TMI 6 - SUPREME COURT OF INDIA] And Grasim Industries Ltd. (2011 (10) TMI 2 - SUPREME COURT OF INDIA). Following these decisions, impugned order is set aside - Decided in favour of assessee.
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