2001 (5) TMI 656

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....R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is taken up for disposal with the consent of both sides, after waiving deposit. 2. The appellant is engaged in the manufacture of sodium hydrosulphite and other chemicals. For the manufacture of sodium hydrosulphite it requires zinc dust. It sends ingots produced by it to job worker who convert it into zinc ....

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.... was extremely unstable and had a short shelf life and hence was not marketable. An alternative contention was also raised that, in any event, the zinc contained in the substance was not result of the manufacture being the same zinc that the appellant received and used in the manufacturing process. The second alternative was also raised that on the assumption that it was a process of manufacture, ....