2004 (9) TMI 494

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.... Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that waste and scrap generated during the process of galvanisation is not liable for excise duty as the process of galvanization does not amount to manufacture. 3. We find that ....