https://www.taxtmi.com/caselaws?id=255342 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellants in appeals regarding the excisability of "Aluminium Dross." The Tribunal referred to legal precedents, including a Supreme Court decision, to distinguish between waste/scrap and a manufactured product. Citing a previous order and the Supreme Court ruling, the Tribunal set aside the demands, granting relief for the period predating an amendment to the Central Excise Act. The decision underscored the importance of the manufacturing process in determining excisability, aligning with established legal principles and providing a favorable outcome for the appellants. en-us Thu, 21 Aug 2014 00:00:00 +0530 Wed, 14 Jan 2015 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255342 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellants in appeals regarding the excisability of "Aluminium Dross." The Tribunal referred to legal precedents, including a Supreme Court decision, to distinguish between waste/scrap and a manufactured product. Citing a previous order and the Supreme Court ruling, the Tribunal set aside the demands, granting relief for the period predating an amendment to the Central Excise Act. The decision underscored the importance of the manufacturing process in determining excisability, aligning with established legal principles and providing a favorable outcome for the appellants. Case-Laws Central Excise Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255342