https://www.taxtmi.com/caselaws?id=342647 The Appellate Tribunal concluded that Zinc Ash and Aluminum Dross, as waste/byproducts of manufacturing processes, do not qualify as excisable goods subject to duty. The appeal of M/s Nav Bharat Metallic Oxide Industries Pvt. Ltd. against duty on Zinc Ash was allowed, overturning the Commissioner's decision. Similarly, the appeal of M/s Hindalco Industries Ltd. against duty on Aluminum Dross was upheld, dismissing the Revenue's appeal. The Tribunal relied on the interpretation of relevant legal provisions and the judgment of the Hon'ble Bombay High Court to determine that these byproducts did not meet the criteria for excisability. en-us Mon, 03 Apr 2017 00:00:00 +0530 Tue, 09 May 2017 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342647 The Appellate Tribunal concluded that Zinc Ash and Aluminum Dross, as waste/byproducts of manufacturing processes, do not qualify as excisable goods subject to duty. The appeal of M/s Nav Bharat Metallic Oxide Industries Pvt. Ltd. against duty on Zinc Ash was allowed, overturning the Commissioner's decision. Similarly, the appeal of M/s Hindalco Industries Ltd. against duty on Aluminum Dross was upheld, dismissing the Revenue's appeal. The Tribunal relied on the interpretation of relevant legal provisions and the judgment of the Hon'ble Bombay High Court to determine that these byproducts did not meet the criteria for excisability. Case-Laws Central Excise Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342647