2016 (7) TMI 493 - AT - Central Excise

Excise duty liability - char /dolochar emerging in the manufacturing process of sponge iron as a residue / refuse - Held that - We find that the issue is no more res integra Union of India vs. Ahmedabad Electricity Company Ltd. 2003 (10) TMI 47 - SUPREME COURT OF INDIA has set aside the demand on char /dolochar. - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that char/dolochar emerging in the manufacturing process of sponge iron is not liable to excise duty, based on previous decisions. The appeal was allowed, setting aside the impugned order.