2015 (8) TMI 197

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..... v., Mr. Purushottam Jha, Adv., Mr. Gaurav Nair, Adv., Ms. Niharika, Adv., M/s. K. J. John & Co. For the Respondent : Mr. A. K. Panda, Sr. Adv., Mr. Rajiv Nanda, Adv., Ms. Sunita Rani Singh, Adv., Mr. Sanjiv Das, Adv., Mr. B. Krishna Prasad, Adv. ORDER The issue involved in these appeals is regarding the confirmation of duty on the aluminium dross and aluminium ash that arises during the manu .....

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..... error in arriving at the aforesaid conclusion. He argues that in order to make a particular product excisable to duty twin conditions are to be satisfied, viz., (1) that the product has come into existence by process which amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act and (2) such product is marketable. In support of this, he has referred to the judgment of th .....

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..... ESTAT has held that during the manufacture of die-casting of aluminium parts, dross and ash emerge as by-products and, therefore, insofar as these by-products are concerned, no manufacturing process is involved and on that basis, it has held that no excise duty shall be payable thereupon. It is pertinent to mention that this decision has been accepted by the Revenue. Accordingly, the impugned ord .....

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