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2011 (7) TMI 867 - AT - Central Excisewhether the zinc ash and dross emerging during the process of galvanization of steel sheets/pipes would be excisable product and, therefore, dutiable - As rightly pointed out by the learned advocate, the matter relates to period prior to May 2008 and the explanation clause was added to Section 2(d) of the Central Excise Act under Finance Act, 2008 came into force from 10th May 2008 - Apex Court in Tata Iron & Steel Co. Ltd. case wherein it was held that: Merely because such refuse or scum may fetch some price in the market does not justify it being called a by-product, much less an end-product or a finished product - Appeal is allowed
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