Top gas is refuse and cannot be held to be manufactured goods

JSW Steel Limited Vs Commissioner of Central Excise (CESTAT Bangalore) CESTAT Bangalore held that top gas is refuse like dross and skimmings which are merely scum thrown out in the manufacture of aluminium sheets and have been held not to be “manufactured” goods. Facts- JSW Steel Limited is engaged in the manufacture of Hot Rolled Coils, Sheets, Plates and Direct Reduced Iron. The appellant claimed that it had become necessary to remove the impurities from the top gas which had emerged from the Reduction Shaft during the process of manufacture to ensure compliance with the directions issue...