JUDGMENT : 1. The only question which falls for consideration in this appeal is whether excise duty is payable on calcium carbide which comes into existence in the factory of the appellant and which is captively consumed in the manufacture of acetylene black is chargeable to central excise duty. The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as `the Tribunal') has held that duty was payable on the same. The matter now stands covered by the judgment of this Court against the Revenue in Union of India v. Delhi Cloth & General Mills Co. Ltd. - 1997 (92) E.L.T. 315 . For the reasons given in the said judgment, the appeal is allowed, the impugned judgment of the Tribunal is set aside and it is held that excise duty is not payable on the calcium carbide that comes into existence during the course of captive consumption for the purpose of manufacture. No order as to costs.