TMI Blog2015 (1) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... is set aside - Decided in favour of assessee. - E/40958-40961/2014 - FINAL ORDER No.40607-40610/2014 - Dated:- 21-8-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For the Appellant : Shri Raghavan Ramabadran, Advocate For the Respondent : Shri M. Rammohan Rao, DC (AR) JUDGEMENT Per P.K. Das 1. After hearing both sides, we find that the appeals maybe decided at the stag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d post-amendment which may be delinked from the batch of appeals. 4. We find that the issue in involved in these appeals is no longer res integra in view of the judgement of Hon'ble Supreme Court in the case of CCE Vs Indian Aluminium Co. Ltd. - 2006 (203) ELT 3 (SC). The relevant portion of the said judgement is reproduced below :- 19. It may be that dross no longer answer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle may be the result of treatment, labour and manipulation. But manufacture would imply something more. There must be a transformation; a new and different article must emerge having a distinctive name, character or use. [See Union of India and Another v. Delhi Cloth and General Mills Co. Ltd. - AIR 1963 S.C. 791]. 20. We have noticed hereinbefore as to how dross comes into being. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Revenue have done nothing to discharge this onus. 23. It was further held : In our opinion, this Court in Indian Aluminium Co. Ltd. has held that merely selling does not mean dross and skimming are a marketable commodity as even rubbish can be sold and everything, however, which is sold is not necessarily a marketable commodity as known to commerce and which, it may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral that the proposition of law in Tata Iron and Steel Co. Ltd. (supra) has been overstated, but in view of our findings aforesaid we do not think that we should enter into the said question. 5. We find that the Tribunal in the appellant's own case by Final Order No.1308/2006 dt. 19.12.2006, following the judgement of the Hon'ble Supreme Court in the case of Indian Aluminium Co. Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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