https://www.taxtmi.com/caselaws?id=532 The Tribunal upheld the lower appellate authority's decision, rejecting the department's appeal regarding the excisability of slag ash as a by-product. Citing precedent cases and emphasizing the criteria for excisability, the Tribunal concluded that despite being marketable and internationally traded, the slag ash did not qualify as excisable goods as it did not result in the manufacture of a new and separately identifiable commodity. The department's argument that the intention was to manufacture and sell both the main product and subsidiary products was countered, leading to the dismissal of the appeal. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=532 The Tribunal upheld the lower appellate authority's decision, rejecting the department's appeal regarding the excisability of slag ash as a by-product. Citing precedent cases and emphasizing the criteria for excisability, the Tribunal concluded that despite being marketable and internationally traded, the slag ash did not qualify as excisable goods as it did not result in the manufacture of a new and separately identifiable commodity. The department's argument that the intention was to manufacture and sell both the main product and subsidiary products was countered, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=532