2004 (4) TMI 121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Member (T)]. - M/s. Alcobex Metal Ltd. manufactured brass and copper articles. They cleared these items on payment of Central Excise duty as applicable under Chapter 74 of the Central Excise Tariff. They also disposed of "Industrial Dust" arising in the factory. Under the impugned order duty demand of about Rs. 25.5 lakhs has been confirmed in respect of the said "Industrial Dust" and equal amoun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds and all covering material is recovered as slag. Metal pieces are hand picked from this slag and non-metal debris is pulverized. (iii) Induction melting furnace used for melting are linked with different types of linings such as silica ramming mass, high alumina ramming mass as well as castable refractory materials. After relining, furnace is sintered so that it can hold molten metal. During ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntral excise duty. During the hearing of the case, learned Counsel for the appellants pointed out that this issue remains settled in favour of the assessee by several decisions of the Apex Court, the latest being, in regard to Zinc dross, Flux skimming and Zinc scalings in the case of CCE, Patna v. Tata Iron & Steel Co. Ltd. [2004 (165) E.L.T. 386 (S.C.) = 2004 (61) RLT 239 (SC)]. 4. We have pe....