https://www.taxtmi.com/caselaws?id=107428 Cinder obtained by burning coal in a factory boiler is not dutiable where the process does not amount to manufacture. The Tribunal relied on its earlier decision, approved by the Apex Court, that mere generation of cinder during boiler use does not create excisable goods, even if the cinder can be used to fill road pits or sold. The operative principle is that useability or marketability alone does not make the cinder dutiable absent manufacture. en-us Thu, 08 Aug 2002 00:00:00 +0530 Thu, 22 Mar 2012 13:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107428 Cinder obtained by burning coal in a factory boiler is not dutiable where the process does not amount to manufacture. The Tribunal relied on its earlier decision, approved by the Apex Court, that mere generation of cinder during boiler use does not create excisable goods, even if the cinder can be used to fill road pits or sold. The operative principle is that useability or marketability alone does not make the cinder dutiable absent manufacture. Case-Laws Central Excise Thu, 08 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107428