https://www.taxtmi.com/caselaws?id=414680 Aluminium dross and skimming generated unavoidably during the manufacture of aluminium motor vehicle parts were treated as refuse or waste, not as distinct commercially marketable goods. The Tribunal applied the principle that central excise duty requires both excisable goods and manufacture, and that inclusion in the tariff or potential sale does not by itself create dutiable manufacture. On that basis, dross and skimming were held not liable to central excise duty. en-us Tue, 09 Nov 2021 00:00:00 +0530 Sat, 13 Nov 2021 23:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414680 Aluminium dross and skimming generated unavoidably during the manufacture of aluminium motor vehicle parts were treated as refuse or waste, not as distinct commercially marketable goods. The Tribunal applied the principle that central excise duty requires both excisable goods and manufacture, and that inclusion in the tariff or potential sale does not by itself create dutiable manufacture. On that basis, dross and skimming were held not liable to central excise duty. Case-Laws Central Excise Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414680