ALCOBEX METALS LTD. Vs. CCE

JUDGEMENT

(1.) M/s. Alcobex Metal Ltd. manufactured brass and copper articles. They cleared these items on payment of Central Excise duty as applicable under Chapter 74 of the Central Excise Tariff. They also disposed of "Industrial Dust" arising in the factory. Under the impugned order duty demand of about Rs. 25.5 Lakhs has been confirmed in respect of the said "Industrial Dust" and equal amount of penalty has also been imposed. alongwith demand for interest, on the ground that the appellant had evaded duty on "Industrial Dust'.

(2.) The "Industrial Dust" in question arises during the manufacture of brass and copper articles in the following ways: - Process of manufacture: Generation of dust in the factory

(3.) The contention of the appellant is that the dust in question is not manufactured goods so as to attract central excise duty. During the hearing of the case, learned Counsel for the appellants pointed out that this issue remains settled in vavour of the assessee by several decisions of the Apex Court, the latest being, in regard to Zinc dross, Flux skimming and Zinc scalings in the case of CCE, Patna versus Tata Iron and Steel Co. Ltd. [2004 (61) RLT 239 (SC)].