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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2014 (7) TMI 29 - AT - Central Excise

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        Fly ash non-excisability controls stay relief where marketability alone does not establish manufacture. Fly ash generated in a power plant was treated as non-excisable, because marketability alone did not establish manufacture. The Tribunal relied on Supreme ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Fly ash non-excisability controls stay relief where marketability alone does not establish manufacture.

                            Fly ash generated in a power plant was treated as non-excisable, because marketability alone did not establish manufacture. The Tribunal relied on Supreme Court authority holding fly ash to be non-excisable and noted that the Revenue had not shown a sufficient prima facie case to justify stay against the order setting aside the excise demand. The stay petition was therefore dismissed.


                            Issues: Whether fly ash generated in the power plant was a manufactured and excisable product so as to justify grant of stay against the order setting aside the excise demand.

                            Analysis: Fly ash was held by the lower appellate authority to be non-excisable. The Tribunal noted that mere marketability of fly ash did not establish manufacture and relied on the Supreme Court decision holding fly ash to be non-excisable. In view of that position, the Revenue did not establish a case for stay of the impugned order.

                            Outcome: The stay petition was dismissed.

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