2010 (4) TMI 314

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....TED BY: S/Shri Vishal Agarwal, Praveen Sharma, Rajesh Chibber and ARM Rao, Advocates, for the Appellant. Shri Snil Kumar, SDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)].- Heard both sides. 2. All the cases involve manufacture of Galvanised pipes. In the process of galvanization, Zinc Ash, Dross and Other Residue emerge. In respect of the Fourth appellant, the Dep....

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.....C.) CCE, Patna v. Tata Iron & Steel Co. Ltd. - 2004 (165) E.L.T. 386 (S.C.) CCE v. Indian Aluminum Co. Ltd. -2006 (203) E.L.T. 3 (S.C.) 4. We find in particular that in the case of the later decision in CCL v. Indian Aluminium Co. Ltd. reported in 2006 (203) E.L.T. 3 (S.C.), the Hon'ble Supreme Court has held as follows :- "17. Tariff Heading 26.20 w introduced with effect from 1-3-19....

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....ntify 'dross' as a marketable commodity but then percentage of the metal in dross may not by itself make it excisable, if it is otherwise not. An article is not exigible to tax only because it may have some saleable value." 5. In view of the fact that Hon'ble Supreme Court has come to the conclusion that the process of generation of Zinc Ash, Dross and Other Residue does not involve any manufac....

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....gned goods are not excisable. 8. As regards the demand of 8-10% on the impugned goods in respect of the first three appellants, the learned Advocates appearing on behalf of the appellants, have brought to our notice that this issue has been decided in their favour by the decision of Zonal Commissioner of Central Excise, Meerut v. Shakumbari Sugar & Allied Industries reported in 2004 (176) E.L.T....