Custom, Excise & Service Tax Tribunal
Uttam Galva Steels Ltd. (Pali Road ... vs Cce Raigad on 16 October, 2018
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO.2
APPEAL No.E/747/2010
(Arising out of Order-in-Original No.V/Adj./SCN/15-203/Uttam/
Rgd/07-06/1971 dated 04/02/2010 passed by the Commissioner of
Central Excise, Raigad)
Uttam Galva Steel Ltd., : Appellant
VS
Commissioner of Excise, Raigad : Respondent
Appearance Shri. J.H.Motwani, Advocate for Appellant Shri.A.B. Kulgod, Asst. Comm. (A.R) for respondent CORAM:
Hon'ble Mrs.Archana Wadhwa, Member (Judicial) Hon'ble Shri Sanjiv Srivastava, Member (Technical) Date of hearing : 16/10/2018 Date of decision : 16/10/2018 ORDER NO.87801/2018 Per : Mrs.Archana Wadhwa
1. Both sides agree that the issue of excisability of Zinc dross arisen during the process and the manufacture of GP sheets/foils and other products stand decided by the Hon'ble Bombay High Court in the case of Hindalco Industries Ltd. Vs. UOI, reported in 2015 (315) ELT 10 (Bom) laying down that no duty is required to be paid on the same. The said decision stands followed by the Tribunal in number of cases. One such reference can be made to the Tribunal decision in the 2 Appeal No.E/747/2010 case of KEC International Ltd. Vs. CCE, Nagpur reported in 2016 (342) ELT 418 (Tri-Mumbai).
2. Following the above decisions, we set aside the impugned order and allow the appeal with consequential relief, if any.
(Pronounced and dictated in Court) (Sanjiv Srivastava) (Archana Wadhwa) Member (Technical) Member (Judicial) PJ