Judgment of the Larger Bench of Tribunal on Aluminum dross and skimming – reg.

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.... Excise, All the Chief Commissioners of Central Excise Sir, Subject - Judgment of the Larger Bench of Tribunal on Aluminum dross and skimming - reg. I am directed to bring judgment of Hon'ble Tribunal [Larger Bench] in case of M/s Hindalco Industries Ltd Vs Commissioner of Central Excise, Belapur, Mumbai - III and Nagpur [2014-TIOL-1762-CESTAT-Mum-LB]. In this case an important question of law....

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....cts' and hence, not liable to excise duty? " 3. "In the factual and legal matrix discussed above, we answer the reference made to us as follows:- Aluminium dross and skimmings and similar non-ferrous metal dross and skimmings which arise as a by-product in the process of manufacture of aluminium / non-ferrous metal products are manufactured goods and hence excisable w.e.f. 10.05.2008 in view....