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Dross and Skimming were nonferrous metal; Excise duty not payable
Case Law Details
- Case Name
- C.C.E. & S.T. Vs Hindalco Industries Limited (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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C.C.E. & S.T. Vs Hindalco Industries Limited (CESTAT Ahmedabad)
Dross and Skimming were nonferrous metal for any such by-product or waste which are non-excisable goods and are cleared for a consideration from the factory need to be treated like exempted goods for the purpose of reversal of credit of input or input service in terms of Rule 6 of the CENVAT Credit Rules, 2004.
FULL TEXT OF THE CESTAT JUDGEMENT
The present appeal is filed against Order-in-Appeal No. 001/2009 dated 15.01.2009.
2. The brief facts of the case are that the Aluminum Dross is manufactured during the course of manufa...
