https://www.taxtmi.com/caselaws?id=77214 Residue arising incidentally in galvanisation, such as zinc ash and dross, is treated as non-excisable waste unless the statute creates a legal fiction deeming it manufactured goods. Mere marketability, saleability, or a later tariff entry does not by itself make such residue dutiable. On the same reasoning, a value-based demand under Rule 6(3) of the Cenvat Credit Rules cannot be sustained merely because inputs are present in the waste or residue; liability requires a contrary legal basis. en-us Fri, 23 Apr 2010 00:00:00 +0530 Tue, 31 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77214 Residue arising incidentally in galvanisation, such as zinc ash and dross, is treated as non-excisable waste unless the statute creates a legal fiction deeming it manufactured goods. Mere marketability, saleability, or a later tariff entry does not by itself make such residue dutiable. On the same reasoning, a value-based demand under Rule 6(3) of the Cenvat Credit Rules cannot be sustained merely because inputs are present in the waste or residue; liability requires a contrary legal basis. Case-Laws Central Excise Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77214