2015 (11) TMI 606 - SCH - Central Excise

Marketetability of product - industrial dust - Valuation - High Court held that industrial dust arising during the course of manufacturing of brass and copper articles in the factory of the respondent is not marketable - Held that - industrial dust in the present case is almost identically placed as the products viz. dross and skimmings which were involved in the Indian Aluminium Co. Ltd. s case (1995 (4) TMI 62 - SUPREME COURT OF INDIA). - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal, affirming that industrial dust from manufacturing brass and copper articles is not marketable and therefore not subject to excise duty. The court relied on previous judgments and found the High Court's decision to be correct.