2005 (8) TMI 177

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..... ommissioner (Appeals) Central Excise. In the impugned order the Commissioner held that Spent Flux which arises during the process of galvanization is not excisable goods for the purpose of levy of Central Excise duty. He set aside the order of the lower authority holding that the said goods fall under Chapter Heading No. 38.23. The Revenue's grounds are that SPENT FLUX is marketable inasmuch as th .....

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..... red the fact that Spent earth is sold and yet held that the mere fact that the goods are sold does not make them excisable. In the present case Flux arises out of galvanization and the fact such flux is sold in the market does not lead us to the conclusion that it arises out of a process of manufacture. Following the ratio laid down in the case cited above, we reject the Department's appeal and up .....

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