Union Of India And Ors vs Indian Aluminium Co. Ltd. And Anr on 19 April, 1995
791.
We have noticed hereinbefore as to how dross comes into being. The learned
Additional Solicitor General submitted that in Indian Aluminium (supra)
itself this Court held that "undoubtedly dross and skimming do arise during
the process of manufacture', but, it was not held therein that it amounts
to manufacture.