2018 (2) TMI 376

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....r. Anil Choudhary, Member (Judicial) Per: Anil Choudhary The issue in this appeal is, whether Zinc Dross & Zinc Ash, cleared by the respondent/assessee as waste are dutiable. The respondent/assessee were engaged in the manufacture of Galvanized - Tower. 2.  During the manufacture of Galvanized - Tower, the respondent/assessee uses Zinc as input for Galvanization. During the Galvaniza....

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....ted at 2003 (153) E.L.T. 491 (S.C.) and also Commissioner of Central Excise, Lucknow Versus Wimco Limited reported at 2007 (217) E.L.T. 3 (S.C.). 4.  Being aggrieved by the said order, Revenue preferred appeal before ld. Commissioner (Appeals), who vide the impugned order was pleased to uphold the order of the Assistant Commissioner. Being aggrieved by the said order, Revenue preferred app....