TMI Blog2011 (8) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... RT 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. - E/1255/09-Mum - - - Dated:- 18-8-2011 - Mr. Ashok Jindal, Mr.Sahab Singh, JJ. Appearance Shri Bharat Raichandani, advocate for Appellant Shri V. K. Singh, SDR for Respondent Per : Sahab Singh This is an appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d imposing the equal amount of penalty under Sec.11AC. The appellants filed an appeal before the Commissioner (Appeals) who vide the impugned order has rejected the appeal of the appellants. Against the impugned order, the appellants are before the Tribunal. 3.The ld.counsel appearing on behalf of the appellants submitted that the short question involved in this case is whether the zinc ash is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to boil.The vapors of zinc emerge from crucibles through a hole in the tile, which is used to cover crucibles. The aforesaid process continues. Candle like formation which takes place on the edges of hole for vapor exit, is also removed as zinc ash. (iii) The third place for the generation of zinc ash in the process of manufacture of zinc oxide, is at the bottom of the crucibles where it co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the appellants are procuring zinc dross from manufacturers and availing Cenvat credit on the zinc dross. As per the decisions cited by the appellants, zinc dross is also not an excisable commodity. 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 zi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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