https://www.taxtmi.com/caselaws?id=353941 Aluminium dross and skimmings, generated as waste during manufacture of aluminium products, were treated as non-excisable because they did not arise from a manufacturing process within section 2(f) of the Central Excise Act, 1944. The presence of marketability or tariff classification was held insufficient to create excise liability where the statutory requirement of manufacture was not met. A binding precedent and a later departmental circular withdrawing the contrary view supported that position, so the demand, confiscation and penalties could not be sustained. en-us Tue, 01 Aug 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353941 Aluminium dross and skimmings, generated as waste during manufacture of aluminium products, were treated as non-excisable because they did not arise from a manufacturing process within section 2(f) of the Central Excise Act, 1944. The presence of marketability or tariff classification was held insufficient to create excise liability where the statutory requirement of manufacture was not met. A binding precedent and a later departmental circular withdrawing the contrary view supported that position, so the demand, confiscation and penalties could not be sustained. Case-Laws Central Excise Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353941