https://www.taxtmi.com/caselaws?id=344627 Fly ash generated during electricity generation was held not to be a manufactured excisable product. It arose only as a by-product of coal combustion in a captive power plant, without any separate manufacturing process. Excise duty requires both manufacture or production and marketability, and these twin conditions must coexist. Mere inclusion of fly ash in a tariff entry or its sale value does not make it excisable where manufacture is absent. The earlier High Court view on the same issue was followed, and fly ash was therefore not liable to central excise duty. en-us Mon, 19 Jun 2017 00:00:00 +0530 Wed, 02 Aug 2017 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344627 Fly ash generated during electricity generation was held not to be a manufactured excisable product. It arose only as a by-product of coal combustion in a captive power plant, without any separate manufacturing process. Excise duty requires both manufacture or production and marketability, and these twin conditions must coexist. Mere inclusion of fly ash in a tariff entry or its sale value does not make it excisable where manufacture is absent. The earlier High Court view on the same issue was followed, and fly ash was therefore not liable to central excise duty. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344627