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of <h1>Appellate Tribunal Rules Fly Ash Not Excisable or Dutiable</h1> The appellate tribunal dismissed the Revenue's appeal and stay petition, ruling that fly ash generated in the appellant's power plant is not excisable and ... Duty demand - Fly ash - Marketability of fly ash - Held that:- Merely because fly ash is marketed, it cannot be concluded that fly ash is “manufactured goods”. Inasmuch as the item was held to be non-excisable by the lower appellate authority relying on the decision of the Hon'ble Apex Court in the case of UOI Vs. Ahmedabad Electricity Co. - [2003 (10) TMI 47 - SUPREME COURT OF INDIA], the Revenue has not made out a case for grant of stay of the order - Decided against Revenue. The appellate tribunal dismissed the Revenue's appeal and stay petition against the order-in-appeal stating that fly ash generated in the appellant's power plant is not excisable and not dutiable. The tribunal held that fly ash is not a manufactured item based on a Supreme Court decision, therefore the demand for excise duty was not sustainable.
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