No excise duty on generation of aluminium dross & skimming of aluminium castings/parts of motor vehicles

Tata Motors Limited Vs Commissioner of Central Excise (CESTAT Mumbai) Conclusion: Excise duty shall not be imposed on the generation of aluminum dross and skimming in the manufacture of aluminum castings/parts of motor vehicles. Held: The issue arose for consideration was whether the aluminum dross and skimming arising out of the manufacture of aluminum motor vehicle parts amounted to manufacture and liable to duty or otherwise. Revenue contended that the above activity amounted to manufacture and therefore, liable for payment of excise duty. It was held that zinc dross and zinc scalling were ...