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Bajaj Auto Limited & Anr. Versus the Commissioner of Central Excise & Customs, Aurangabad

2015 (8) TMI 197 - SUPREME COURT

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. .....

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, it has held that no excise duty shall be payable thereupon. It is pertinent to mention that this decision has been accepted by the Revenue - Accordingly, the impugned order of the CESTAT is set aside - Decided in favour of assessee. - CIVIL APPEAL .....

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. 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 .....

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ting the same. This factual position is undisputed. During the course of such die-casting of items/parts of aluminium, ash and dross arises. It is the contention of the Revenue that such aluminium ash and dross are liable for payment of excise duty. .....

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d 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 t .....

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gment of this Court in 'Union of India and others v. Indian Aluminium Co. Ltd. and another' [1995 Supp (2) SCC 465]. He submits that aluminium ash and dross were by-products which came into being during the manufacture of die-casting of alumi .....

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