https://www.taxtmi.com/caselaws?id=54211 The Tribunal upheld the Commissioner's order, ruling that Spent Flux from galvanization is not excisable goods for Central Excise duty levy. The decision emphasizes that the origin of goods from a manufacturing process, rather than their marketability alone, determines excisability. By rejecting the Revenue's appeal, the Tribunal clarifies that goods must arise from a manufacturing process to be considered excisable, providing guidance on interpreting excisability based on production methods rather than market presence. en-us Wed, 10 Aug 2005 00:00:00 +0530 Mon, 18 Oct 2010 15:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54211 The Tribunal upheld the Commissioner's order, ruling that Spent Flux from galvanization is not excisable goods for Central Excise duty levy. The decision emphasizes that the origin of goods from a manufacturing process, rather than their marketability alone, determines excisability. By rejecting the Revenue's appeal, the Tribunal clarifies that goods must arise from a manufacturing process to be considered excisable, providing guidance on interpreting excisability based on production methods rather than market presence. Case-Laws Central Excise Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54211