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<h1>Appellate Tribunal Rules Fly Ash Not Excisable or Dutiable</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, NAGPUR Versus CHANDRAPUR SUPER THERMAL POWER</h3> COMMISSIONER OF CENTRAL EXCISE, NAGPUR Versus CHANDRAPUR SUPER THERMAL POWER - TMI 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.