https://www.taxtmi.com/caselaws?id=353886 Fly ash and bottom ash generated incidentally during coal combustion in a captive power plant were treated as residual by-products, not as goods produced by a manufacturing process directed to their creation. Central excise duty requires both manufacture and marketability; failure of either test keeps the product outside the levy. Mere inclusion in a tariff entry, or the fact that the residue is sold, does not by itself make it excisable when it arises only as an incidental outcome of electricity generation. On that basis, fly ash and bottom ash were regarded as not liable to central excise duty. en-us Fri, 10 Nov 2017 00:00:00 +0530 Sat, 13 Jan 2018 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353886 Fly ash and bottom ash generated incidentally during coal combustion in a captive power plant were treated as residual by-products, not as goods produced by a manufacturing process directed to their creation. Central excise duty requires both manufacture and marketability; failure of either test keeps the product outside the levy. Mere inclusion in a tariff entry, or the fact that the residue is sold, does not by itself make it excisable when it arises only as an incidental outcome of electricity generation. On that basis, fly ash and bottom ash were regarded as not liable to central excise duty. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353886