https://www.taxtmi.com/caselaws?id=262280 The Supreme Court set aside the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) and allowed the appeals without costs. CESTAT had held the assessee liable to pay duty on aluminium ash and dross arising during the manufacturing process of die-casting of aluminium parts. However, the Supreme Court ruled that as these by-products emerge during the manufacturing process without a separate manufacturing process, no excise duty is payable on them, in line with a previous judgment and a subsequent clarification by CESTAT. en-us Wed, 29 Jul 2015 00:00:00 +0530 Sat, 03 Oct 2015 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262280 The Supreme Court set aside the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) and allowed the appeals without costs. CESTAT had held the assessee liable to pay duty on aluminium ash and dross arising during the manufacturing process of die-casting of aluminium parts. However, the Supreme Court ruled that as these by-products emerge during the manufacturing process without a separate manufacturing process, no excise duty is payable on them, in line with a previous judgment and a subsequent clarification by CESTAT. Case-Laws Central Excise Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262280