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2015 (8) TMI 197 - SUPREME COURT

2015 (8) TMI 197 - SUPREME COURT - 2015 (322) E.L.T. 419 (SC) - Duty demand - Duty on aluminium dross and aluminium ash that arises during the manufacture of die-casting of aluminium parts - Held that:- CESTAT's later judgment [2008 (1) TMI 869 - CESTAT MUMBAI] in the appellant's case itself, clinches the issue. In the decision, the CESTAT has held that during the manufacture of die-casting of aluminium parts, dross and ash emerge as by-products and, therefore, insofar as these by-products are c .....

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Jha, Adv., Mr. Gaurav Nair, Adv., Ms. Niharika, Adv., M/s. K. J. John & Co. For the Respondent : Mr. A. K. Panda, Sr. Adv., Mr. Rajiv Nanda, Adv., Ms. Sunita Rani Singh, Adv., Mr. Sanjiv Das, Adv., Mr. B. Krishna Prasad, Adv. ORDER The issue involved in these appeals is regarding the confirmation of duty on the aluminium dross and aluminium ash that arises during the manufacture of die-casting of aluminium parts. The appellants herein supplied aluminium ingots to job worker and the job work .....

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lant No.1-assessee is liable to pay duty on the aluminium ash and dross as well. It is submitted by the learned counsel for the appellants that the CESTAT has committed grave error in arriving at the aforesaid conclusion. He argues that in order to make a particular product excisable to duty twin conditions are to be satisfied, viz., (1) that the product has come into existence by process which amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act and (2) such produ .....

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