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TMI Blog2013 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... against Order-in-Appeal No. YDB/844/RGD/2010, dated 8-12-2010. 2. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter 72 of the Central Excise Tariff Act, 1985. For payment of the Central Excise duty, they are availing CENVAT Credit of duty paid on inputs, capital goods and input services under the provisions of Cenvat Credit Rules, 2004. On the scrutiny of ER-1 returns filed by the appellants with the Range Superintendent, it was observed that the appellants had manufactured Zinc Dross slabs/ingots and cleared the same without payment of duty. It was further observed from the scrutiny of the invoices under cover of which Zinc Dross slabs/ingots in question were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal and the appellants are before this Tribunal against the Order-in-Original passed by the Commissioner dated 8-12-2009 and Order of the Commissioner (Appeals), dated 8-12-2010. 3. The learned Advocate appearing for the appellant submitted that the lower authorities have erred in passing the impugned orders without considering and appreciating the provisions of law. He submitted that the contention of the Commissioner that specific entry for Zinc Dross w.e.f. 28-2-2005 would make the disputed product excisable and hence, the ratio of judgment relied upon by the appellants would not apply, is not correct. He submitted that the process undertaken by the appellant is identical process involved in the case of Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically mentioned in the Central Excise Tariff and appellants are selling the goods in the form of Zinc Dross Slabs/ingots, which is a marketable commodity, hence attracts excise duty. He referred to para 38 of the adjudication order passed by the Commissioner on 8-12-2009 where the process undertaken by the assessee has been explained wherein the whole chain of processes are carried out on H.R. Coils to convert into G.P. Coils/sheets and finally into Zinc Dross slabs. He also referred to para 41 and 42 of the Order-in-Original, wherein the Commissioner has examined the manufacturing activity whether the process undertaken by the assessee amounts to manufacture or not? He relied upon the following decision in support of his contention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng an explanation as under :- "Explanation :- For the purposes of this clause, "goods" includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable." It is the submission of the Revenue that in view of specific entry in Tariff and amendment in definition of 'Excisable goods' Zinc Dross is excisable goods. 8. We find that excisability of Zinc Dross was examined by this Tribunal in the case of Vishal Pipes (supra) for the period after both the amendments of 2005 and 2008 as period of demand in that case was March, 2005 to October, 2008. We also find that Tribunal in the case of Vishal Pipes (supra) relying upon the decision of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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