2017 (12) TMI 1610 - AT - Central Excise

Manufacture - Whether the red mud arising during the manufacture of aluminium from bauxite ore amounts to manufacture and whether excise duty is leviable on the same? - Held that - The issue is no longer res integra inasmuch as this Tribunal in the appellant s own case MADRAS ALUMINIUM CO. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SALEM 2005 (4) TMI 233 - CESTAT CHENNAI has decided in favor of the appellants - appeal allowed - decided in favor of appellant.

Summary

The appellate tribunal in Chennai ruled in favor of the appellant regarding the issue of whether red mud from the manufacture of aluminum is subject to excise duty. The tribunal referred to a previous decision in the appellant's favor and set aside the impugned order, allowing the appeal with consequential relief if any.