2015 (11) TMI 606

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..... 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.
Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Ashok Kumar Panda .....

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..... udgments of this Court viz., 'Union of India and others v. Indian Aluminium Co. Ltd. and Another' [1995 Supp. (2) SCC 465] and 'Collector of Central Excise, Patna v. Tata Iron & Steel Co. Ltd.' [2004 (9) SCC 1]. After going through the records, we find that the 'industrial dust' in the present case is almost identically placed as the products, viz., dross and skimmings whi .....

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