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

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)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 concerned, no manufacturing process is in .....

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iharika, 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 worker manufactured the parts, by melting th .....

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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 product is marketable. In support of this, he .....

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