2004 (9) TMI 494 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against an order-in-appeal. The Commissioner (Appeals) ruled that waste and scrap from the galvanization process are not liable for excise duty as galvanization does not constitute manufacture. The Tribunal upheld this decision citing a Supreme Court case where goods were only liable for excise duty if they arose from a manufacturing process.