These slabs are heated and rolled into a flat form with the help of rollers out of which gallops are punched.
The description of the companymodity in question given by the High Court shows that they are rough rolled flat forms.
It appears that the tribunal and the lower authorities 45 did number companysider the evidence on record in order to examine the question whether the said products were marketable companymodities.
The process by which the said zinc cans are manufactured involves the melting of zinc ingots purchased by the appellant in a furnace and then pressing the same into moulds to form zinc slabs.
The question 40 before us is whether the flat forms rolled out from zinc ingots by the appellant are liable to the payment of excise duty.
In our opinion, in order that these products can be subjected to the levy of excise duty, decision must be arrived at that these rough rolled flat forms were marketable companymodities.
373 of 1976.
370 of 1976 companynected with Writ Petition No.
Zinc cans, manufactured out of Zinc ingots, are needed for the manufacture of dry cell batteries.
The appellant is a manufacturer of dry cell batteries.
The appeals can be shortly disposed of.
H. Kania, CJI These appeals are against the Judgment of a Division Bench of the Allahabad High Court in Writ Petition No.
