9911796707
TMI Blog2011 (10) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... s process, a part of molten zinc got in contact with air at high temperature and got oxidized. When the oxidized material was cooled to the room temperature, it became what is called ‘zinc dross’. In the light of the decisions cited by learned counsel, this material prima facie cannot be considered to have been ‘manufactured’ by the appellant. Though the appellant concedes that it is a marketable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant s final products were towers and tower parts. During the process of manufacture of these items, they carried out galvanizing of tower parts in their factory. During the process of galvanization, zinc dross was generated, which was disposed of as waste during the above period. According to learned counsel for the appellant, this item cannot be said to have been manufactured by the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to entail imposition of excise duty under Section 3 of the Act. Relying on the above ruling of the Apex Court, it is argued that the commodity in question did not satisfy the requirements of Section 2(f) of the Central Excise Act though it answered the requirements of Section 2(d) of the Act. For the goods to be dutiable, the conditions contemplated under Section 2(d) and Section 2(f) have to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at is called zinc dross . In the light of the decisions cited by learned counsel, this material prima facie cannot be considered to have been manufactured by the appellant. Though the appellant concedes that it is a marketable commodity, they appear to have a valid point in their submission that it is not a manufactured product. Hence there will be waiver of pre-deposit and stay of recovery i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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