https://www.taxtmi.com/caselaws?id=171853 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant in a case concerning the confirmation of duty on aluminum dross and ash arising during the manufacturing process of die-casting aluminum parts. The Tribunal held that dross and skimming do not constitute manufactured products eligible for taxation solely based on the presence of metal, aligning with a Supreme Court precedent. Consequently, the Tribunal allowed the appeal by the appellant, dismissed the revenue's appeal, and disposed of the appellant's cross objection. The decision indirectly resolved the issue of penalty imposition, leading to the dismissal of the revenue's appeal on penalty. en-us Wed, 23 Jan 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171853 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant in a case concerning the confirmation of duty on aluminum dross and ash arising during the manufacturing process of die-casting aluminum parts. The Tribunal held that dross and skimming do not constitute manufactured products eligible for taxation solely based on the presence of metal, aligning with a Supreme Court precedent. Consequently, the Tribunal allowed the appeal by the appellant, dismissed the revenue's appeal, and disposed of the appellant's cross objection. The decision indirectly resolved the issue of penalty imposition, leading to the dismissal of the revenue's appeal on penalty. Case-Laws Central Excise Wed, 23 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171853