1999 (1) TMI 254

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....Singh, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The dispute in this appeal is whether lead ash is excisable or not. The appellants have contested that the lead ash arise in the process of galvanisation of iron and steel wire. In the process of galvanisation, the lead ash appears on the surface or on the corners of bath of lead and collected as such. The admitted pos....

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...., therefore the input is covered by the decision of the Apex Court in the case of U.O.I. v. Indian Aluminium Co. Limited [1995 (77) E.L.T. 268 (S.C.)]. He submits that in this case also there was dross and skimmings which came on the bath and is removed as froth. He submits that the same situation happens in the present case also, therefore, he submits that the issue is fully covered by the above ....