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2018 (10) TMI 825 - AT - Central ExciseValuation - clearances of waste materials namely cinders to Dalmia Refractories without payment of duty - Department took the view that clearances of cinders are to be subjected to duty at tariff rate - Held that:- The Hon’ble Bombay High Court in the case of Hindalco Industries Ltd. Vs UOI relying upon the judgment of the Hon’ble Supreme Court in the case of Grasim Industries Ltd. Vs UOI [2011 (10) TMI 16 - SUPREME COURT OF INDIA], held that the order of the Tribunal holding that dross and skimming of Aluminium, Zinc and other non-ferrous metal arising as by-products during manufacture and sold by assessee, was manufactured goods after 10-5-2008 was contrary to the aforesaid judgment of the Apex Court. The impugned order upholding the view of original authority that cinder is a dutiable product and exigible to Central Excise duty cannot be sustained - Appeal allowed - decided in favor of appellant.
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