https://www.taxtmi.com/caselaws?id=379014 The Tribunal ruled in favor of the Appellant, a manufacturer of aluminium products, determining that 'aluminium dross and skimmings' generated during the manufacturing process are not subject to excise duty. Citing legal precedents and a circular, the Tribunal concluded that as waste products not resulting from the manufacturing process, they are not excisable. The duty demand was set aside, and the appeal was allowed, aligning with the interpretation that waste products like aluminium dross are not liable for excise duty. en-us Tue, 18 Sep 2018 00:00:00 +0530 Fri, 26 Apr 2019 08:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379014 The Tribunal ruled in favor of the Appellant, a manufacturer of aluminium products, determining that 'aluminium dross and skimmings' generated during the manufacturing process are not subject to excise duty. Citing legal precedents and a circular, the Tribunal concluded that as waste products not resulting from the manufacturing process, they are not excisable. The duty demand was set aside, and the appeal was allowed, aligning with the interpretation that waste products like aluminium dross are not liable for excise duty. Case-Laws Central Excise Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379014