https://www.taxtmi.com/caselaws?id=450494 Rule 6 of the Cenvat Credit Rules, 2004 does not apply to aluminium dross generated as waste or by-product during manufacture because excisability depends on manufacture and marketability. Applying DSCL Sugar, the Tribunal treated waste arising in the manufacturing process as not itself the result of manufacture. It also noted that the earlier circular treating bagasse, dross and skimmings as exempted goods had been withdrawn after the Supreme Court found the 2016 circular unsustainable. Mere sale of aluminium dross did not establish marketability, so the duty demand on that basis could not be sustained. en-us Wed, 14 Feb 2024 00:00:00 +0530 Thu, 07 Mar 2024 09:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450494 Rule 6 of the Cenvat Credit Rules, 2004 does not apply to aluminium dross generated as waste or by-product during manufacture because excisability depends on manufacture and marketability. Applying DSCL Sugar, the Tribunal treated waste arising in the manufacturing process as not itself the result of manufacture. It also noted that the earlier circular treating bagasse, dross and skimmings as exempted goods had been withdrawn after the Supreme Court found the 2016 circular unsustainable. Mere sale of aluminium dross did not establish marketability, so the duty demand on that basis could not be sustained. Case-Laws Central Excise Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450494