2018 (9) TMI 1650

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..... r the Appellant Shri. S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench, Brief facts are that the appellants were the manufacturers of Aluminium from Bauxite ore which is mixed with caustic soda lye, Burnt lime, etc., where Red Mud is collected as a residue. The lower authority considered the same to be a manufactured product classifiable under heading 26219000 of CET Act, 1985. H .....

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..... es integra and that the issue of excisability of red mud is settled by the jurisdictional High Court in their own case in Madras Aluminium Company Ltd. Vs. C.C.E. Salem - 2006 (193) E.L.T. 98 (Tri. - Chennai). That the insertion of the Explanation to Section 2(d) of the Excise Act does not alter the position of law to render waste arising during manufacture of aluminium as excisable. This has been .....

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