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

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