CESTAT quashes Excise Duty on Ashok Leyland Ltd as Black Sand not a by-Product just a waste [Read Order]
The tribunal held that both authorities have only proceeded on the basis that the black sand so generated was sold thereafter for a price, and therefore, the same is liable to duty, is totally unjustified
In a recent case, the Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed the excise duty on Ashok Leyland Ltd as black sand not a by-product just a waste. M/s. Ashok Leyland Ltd, the appellant assessee is in the business of manufacturing castings of iron and aluminium falling under…
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