2019 (8) TMI 1310

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..... hri Dipro Sen (Advocate) & Ms.S.Mundra (C.A.) for the Appellant (s) Shri H.S. Abedin, Authorized Representative for the Revenue ORDER P. ANJANI KUMAR : The appellants are engaged in the manufacture of aluminium products. During the process aluminium dross/skimming is generaged. The department has contended that the said dross and skimming emerging as residual product during manufacture of .....

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..... ri- LB) decided the issue holding that aluminium dross and skimming arising during the process of manufacture of aluminium/non-ferrous metal are manufactured goods and are deemed to be marketable. Hon'ble High Court of Bombay has quashed the above order 2015 (315) ELT 10(Bom.) holding that the skimming and dross arising during the manufacture of aluminium products are not excisable and thus cannot .....

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..... lves (supra) has held that :- "6. Thus, in view of the aforesaid orders of the Hon'ble Supreme Court and Hon'ble High Court of Bombay and also CBEC Circular No.1027/15/2016-CX, dated 25.04.2016, the issue now stands settled in favour of the Appellant as it becomes abundantly clear that Aluminium dross, being a waste product emerging during the manufacture of Aluminium products, cannot be subjec .....

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