(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Union of India ______________ Appellant
v.
Alcobex Metals Ltd. & Anr. _____ Respondent(s)
Civil Appeal No. 4924 of 2007, decided on October 15, 2015
The Order of the court was delivered by
Order
1. By the impugned judgment, the High Court of Rajasthan has dismissed the appeal of the appellant herein, thereby confirming the order of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the ‘CESTAT’) holding that the ‘industrial dust’ arising during the course of manufacturing of brass and copper articles in the factory of the respondent is not marketable and therefore, would not attract excise duty. While coming to this conclusion, the High Court has specifically followed two judgments of this Court viz., ‘Union of India v. Indian Aluminium Co. Ltd.’ [1995 Supp. (2) SCC 465] and ‘Collector of Central Excise, Patna v. Tata Iron & Steel Co. Ltd.’ [2004 (9) SCC 1].
2. After going through the records, we find that the ‘industrial dust’ in the present case is almost identically placed as the products, viz., dross and skimmings which were involved in the Indian Aluminium Co. Ltd.’s case (supra). We, thus, find that the High Court was correct in its approach in relying upon the aforesaid two judgments and arriving at the conclusion as mentioned above.
3. This appeal is, accordingly, dismissed.
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