https://www.taxtmi.com/caselaws?id=102691 Coal ash (cinder) arising as residue from burning coal in a boiler is not a manufactured excisable product, because no manufacturing process brings into existence excisable goods. Applying the cited Tribunal ruling and the binding High Court view, the Commissioner (Appeals) order treating the residue as non-excisable was upheld, and Central Excise duty was held not leviable on coal ash (cinder). en-us Mon, 28 Jan 2002 00:00:00 +0530 Wed, 15 Feb 2012 17:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102691 Coal ash (cinder) arising as residue from burning coal in a boiler is not a manufactured excisable product, because no manufacturing process brings into existence excisable goods. Applying the cited Tribunal ruling and the binding High Court view, the Commissioner (Appeals) order treating the residue as non-excisable was upheld, and Central Excise duty was held not leviable on coal ash (cinder). Case-Laws Central Excise Mon, 28 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102691