2018 (8) TMI 774

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..... anufacture of lead ingots. During the course of manufacture of said final product, dross emerges as an inevitable evil. Such dross is sent by the appellant to their job workers for extraction of silver bullion. The emergence of dross is in the nature of waste material and such waste material further been utilized for extraction of silver bullion to a small extent. Hon’ble Bombay High Court deci .....

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..... ng Cenvat credit of duty paid on raw materials which are used in the manufacture of lead ingots. 2. During the process of manufacture of Lead ingots, lead dross emerges which according to the manufacture is neither the manufactured product nor the goods. The said Lead dross is further processed by the appellants job workers and after the process of silverization, silver bullion emerges. Such s .....

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..... and primarily engaged in the manufacture of lead ingots. During the course of manufacture of said final product, dross emerges as an inevitable evil. Such dross is sent by the appellant to their job workers for extraction of silver bullion. The emergence of dross is in the nature of waste material and such waste material further been utilized for extraction of silver bullion to a small extent. .....

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