2015 (1) TMI 541

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....aken up together for disposal. 3. The issue involved in these appeals is on the excisability of "Aluminium Dross" generated during the course of manufacture of finished goods. The Ld. A.R on behalf of the Revenue submits that Section 2(d) of the Central Excise Act was amended on 10.5.2008 by inserting Explanation. The Ld. Advocate on behalf of the appellants submits that the present appeals are prior to the said amendment. The Ld.advocate fairly submits that Appeal No.E/40962/2014 at Sl.No.30 of today's list, is arising out of the very same impugned order dt. 5.2.2014 but in respect of the period post-amendment which may be delinked from the batch of appeals. 4. We find that the issue in involved in these appeals is no longer res ....

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.... We have noticed hereinbefore as to how dross comes into being. The learned Additional Solicitor General submitted that in Indian Aluminium (supra) itself this Court held that 'undoubtedly dross and skimming do arise during the process of manufacture', but, it was not held therein that it amounts to manufacture.         21. In Tata Iron and Steel Co. Ltd. (supra), on the other hand, this Court noticed that dross and skimming are capable of being sold. This Court furthermore opined that only because the article may have some saleable value, the same would not render it to be 'a manufactured product'.          22. This Court clearly opined :    ....