Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
CENVAT Credit - waste/by-product generated i.e. Aluminium dross during the manufacture of Aluminium products from Alumina in the appellant's factory which is sold by the appellant without payment of duty - exempt goods or not - The Tribunal allowed the appeal, holding that the appellant is not liable to pay excise duty on the clearance of 'Aluminium dross' based on several grounds. - The order under challenge erred in applying Rule 6 of CCR, 2004 based on the rescinded circular, and the Commissioner (Appeals) failed to consider the implications of the Supreme Court's decision in Sucrose India (supra) and the Circular dated 07.07.2022.