https://www.taxtmi.com/caselaws?id=52773 The Tribunal ruled in favor of the appellant, M/s. Alcobex Metal Ltd., in a central excise duty case concerning "Industrial Dust" generated during the manufacturing process of brass and copper articles. The Tribunal held that the dust was not excisable goods but waste or refuse, based on precedents and the decision in a similar case involving Tata Iron & Steel Co. Ltd. As a result, the duty demand of approximately Rs. 25.5 lakhs, along with penalties and interest, was set aside, and the appeal was allowed in favor of the assessee. en-us Thu, 15 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52773 The Tribunal ruled in favor of the appellant, M/s. Alcobex Metal Ltd., in a central excise duty case concerning "Industrial Dust" generated during the manufacturing process of brass and copper articles. The Tribunal held that the dust was not excisable goods but waste or refuse, based on precedents and the decision in a similar case involving Tata Iron & Steel Co. Ltd. As a result, the duty demand of approximately Rs. 25.5 lakhs, along with penalties and interest, was set aside, and the appeal was allowed in favor of the assessee. Case-Laws Central Excise Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52773