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    <description>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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=248992</link>
      <description>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.</description>
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