9911796707
TMI Blog2008 (1) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Product and hence not eligible to tax - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... e for payment of excise duty. The adjudicating authority has confirmed the demand, mainly on the ground that the ash and residue which arises in the job workers premises contains more than 50% of aluminium as metal. By this analogy he ash said that the appellant is liable to pay duty. We find that identical issue as regards the skimming and dross of aluminium metal sheets was before the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the changes made in the Tariff. It is however, almost well-settled that even if some percentage of metal is found in the dross the same in absence of something more in the entry would not be rendered as an excisable article. This court in Indian Aluminium (supra) in fact noticed that some amount of metal is found in dross and skimming. A distinction, however, was made that dross and skimming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s settled that dross and skimming, which arises during the course of manufacture would not amount to manufactured Product and hence not eligible to tax. We find that the in the current case issue is the same as was in Indian Aluminium case (supra) and we find that it is covered in favour of the appellant herein. As such, setting aside the impugned order, we allow the appeal filed by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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