2019 (8) TMI 1310

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.... P. DINESHA, MEMBER(JUDICIAL) Shri Dipro Sen (Advocate) & Ms.S.Mundra (C.A.) for the Appellant (s) Shri H.S. Abedin, Authorized Representative for the Revenue ORDER P. ANJANI KUMAR : The appellants are engaged in the manufacture of aluminium products. During the process aluminium dross/skimming is generaged. The department has contended that the said dross and skimming emerging as r....

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.... in their own case 2014 (308) ELT 472(Tri- LB) decided the issue holding that aluminium dross and skimming arising during the process of manufacture of aluminium/non-ferrous metal are manufactured goods and are deemed to be marketable. Hon'ble High Court of Bombay has quashed the above order 2015 (315) ELT 10(Bom.) holding that the skimming and dross arising during the manufacture of aluminium pro....