Dross and Skimming were nonferrous metal; Excise duty not payable

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...