https://www.taxtmi.com/caselaws?id=72853 Fly ash generated during the burning of pulverised coal was treated as a by-product of manufacture, not as mere refuse. Because it was sold to consumer industries and had established commercial use, it was considered a marketable commodity known in trade. On that basis, the principle that waste or scrap incidentally arising in manufacture may still be excisable was applied, and fly ash was held liable to excise duty under Tariff Item 68. en-us Wed, 11 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 14:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72853 Fly ash generated during the burning of pulverised coal was treated as a by-product of manufacture, not as mere refuse. Because it was sold to consumer industries and had established commercial use, it was considered a marketable commodity known in trade. On that basis, the principle that waste or scrap incidentally arising in manufacture may still be excisable was applied, and fly ash was held liable to excise duty under Tariff Item 68. Case-Laws Central Excise Wed, 11 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72853