1999 (3) TMI 272

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.... the Respondent. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether scaling, ash and cuprous residues are covered under waste and scrap so as to attract Central Excise duty. The lower authority held that scaling, ash and other residues are covered under waste and scrap and attracted duty being Central Excise goods. 2.  None appeared f....

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.... in this case have referred to the decision of the Hon'ble Supreme Court in the case of Union of India v. Indian Aluminium Company [1995 (77) E.L.T. 268]. The Apex Court in this case had before it the excisability of aluminium dross and skimmings and the Apex Court held that dross and skimmings even if marketed for same value, are not waste and scrap of aluminium and are not excisable so as to be ....