TMI Blog2019 (8) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... ENTRAL EXCISE CUSTOMS, AURANGABAD [2015 (8) TMI 197 - SUPREME COURT] and UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] . Also, Hon ble Bombay High Court in HINDALCO INDUSTRIES LIMITED VERSUS THE UNION OF INDIA, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2014 (12) TMI 657 - BOMBAY HIGH COURT] , held that Dross and ski ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985. The Appellants had availed CENVAT Credit of the duty paid on Zinc Dross which were used in the manufacturing process i.e. Galvanisation of Seamless pipes and ERW pipes. During the process of such galvanisation, Zinc Dross and Zinc Ash etc generated as a by-product were cleared by the Appellant without of payment of Central Excise duty. Alleging that such Zinc Dross, Zinc Ash etc is chargeabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in the case of UoI Vs DSCL Sugar Ltd 2015 (322) ELT 769 (SC), wherein it has been held that emergence of waste and residue viz. Baggasse cannot be subjected to duty being not result of the process of manufacture even though it is held to be marketable accordingly covered within the definition of Section 2(d) of Central Excise Act, 1944. 4. The learned A.R. for the Revenue reiter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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