https://www.taxtmi.com/caselaws?id=337142 The court determined that 'fly ash' formed during electricity production is not considered a manufactured product under Section 2(f) of the Central Excise Act as it is a by-product and does not involve a manufacturing process. Additionally, the court ruled that 'fly ash' cannot be classified as waste under Notification No. 89/95-CE due to its marketability and use in various industries. The writ appeal was dismissed, affirming 'fly ash' as not falling under the definition of manufactured product and not qualifying for exemption as waste under the mentioned notification. en-us Wed, 21 Dec 2016 00:00:00 +0530 Thu, 24 Aug 2017 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337142 The court determined that 'fly ash' formed during electricity production is not considered a manufactured product under Section 2(f) of the Central Excise Act as it is a by-product and does not involve a manufacturing process. Additionally, the court ruled that 'fly ash' cannot be classified as waste under Notification No. 89/95-CE due to its marketability and use in various industries. The writ appeal was dismissed, affirming 'fly ash' as not falling under the definition of manufactured product and not qualifying for exemption as waste under the mentioned notification. Case-Laws Central Excise Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337142