2011 (8) TMI 691

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.... Singh, SDR for Respondent Per : Sahab Singh This is an appeal filed by the appellants against the order of the Commissioner(Appeals) dated 15.10.2009.     2. The brief facts of the case are that the appellants are engaged in the manufacture of zinc oxide falling under Chapter 28 of the Central Excise Tariff Act and are also availing Cenvat credit facility under Cenvat Cred....

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....the appellants submitted that the short question involved in this case is whether the zinc ash is excisable commodity leviable to duty under the CETA,1985. He submitted that the process of manufacture of zinc ash during the course of  manufacture of zinc oxide is as under:- (i) Zince metal, dross or metallic waste is charged into the crucibles placed inside a muffle furnace. Zinc solids ar....

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....for the generation of zinc ash in the process of manufacture of zinc oxide, is at the bottom of the crucibles where it contains larger amount of impurities like iron, lead and insolubles. He submitted that the issue was finally settled by the Supreme Court and the Tribunal in various cases holding that zinc ash is not a manufacturing product and not liable to excise duty. He relied on the follo....

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....y. Since the appellants are taking credit on duty paid zinc ash, there should not have any objection in paying duty on zinc ash irrespective of the value of the zinc ash being lower than the zinc dross. He defended the Order-in-Appeal passed by the Commissioner.  6. Heard both sides. After hearing both sides and going through the records, we find that the short question involved in this ca....