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2011 (8) TMI 691 - CESTAT, MUMBAIExcisability - Manufacture of "zinc ash arising out of zinc oxide" - Held That:- In view of Collector vs Tata Iron & Steel Co.Ltd (2004 -TMI - 46909 - SUPREME COURT OF INDIA) and Commissioner vs Indian Aluminium Co.Ltd. (2006 -TMI - 709 - SUPREME COURT OF INDIA), held that process of generation of zinc ash does not involve any manufacturing process and the impugned goods cannot be held to be excisable.
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