https://www.taxtmi.com/caselaws?id=263484 The HC held that fly ash, being a waste product arising during electricity generation without undergoing manufacturing processes, is not subject to excise duty. The court applied exemption Notification No.89/95-CE, determining that fly ash qualifies as waste from manufacturing exempted goods (electricity charged at nil rate). However, fly ash bricks were held liable to excise duty as they involve manufacturing activity where raw fly ash undergoes processing to create a new, distinct, marketable product. The case was decided partly in favor of the assessee. en-us Wed, 15 Jul 2015 00:00:00 +0530 Mon, 12 May 2025 16:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263484 The HC held that fly ash, being a waste product arising during electricity generation without undergoing manufacturing processes, is not subject to excise duty. The court applied exemption Notification No.89/95-CE, determining that fly ash qualifies as waste from manufacturing exempted goods (electricity charged at nil rate). However, fly ash bricks were held liable to excise duty as they involve manufacturing activity where raw fly ash undergoes processing to create a new, distinct, marketable product. The case was decided partly in favor of the assessee. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263484