https://www.taxtmi.com/caselaws?id=264152 Concessional duty for DTA clearances of tripods by a 100% EOU was allowed where the record showed the disputed goods were manufactured before any imported aluminium ingots were received and were from indigenous material, so the absence of separate raw material accounts did not justify differential duty. Aluminium dust and slag arising as dross and skimmings in manufacture were treated as non-excisable residues, so the central excise demand on that item could not survive. The duty demands were therefore unsustainable and consequential relief followed. en-us Mon, 13 Jul 2015 00:00:00 +0530 Thu, 04 Feb 2016 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264152 Concessional duty for DTA clearances of tripods by a 100% EOU was allowed where the record showed the disputed goods were manufactured before any imported aluminium ingots were received and were from indigenous material, so the absence of separate raw material accounts did not justify differential duty. Aluminium dust and slag arising as dross and skimmings in manufacture were treated as non-excisable residues, so the central excise demand on that item could not survive. The duty demands were therefore unsustainable and consequential relief followed. Case-Laws Central Excise Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264152