https://www.taxtmi.com/caselaws?id=368859 The Tribunal ruled that cinders cleared by the appellants are not subject to duty as excisable goods under the Central Excise Act, 1944. Citing legal precedents and Board circulars, the Tribunal held that cinders do not fall under the definition of excisable goods, despite arguments based on the Explanation to Section 2(d) of the Act. The decision emphasized the importance of adhering to Supreme Court judgments and specific criteria for excisability, ultimately leading to the dismissal of the duty demand on cinders. en-us Mon, 08 Oct 2018 00:00:00 +0530 Tue, 16 Oct 2018 09:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368859 The Tribunal ruled that cinders cleared by the appellants are not subject to duty as excisable goods under the Central Excise Act, 1944. Citing legal precedents and Board circulars, the Tribunal held that cinders do not fall under the definition of excisable goods, despite arguments based on the Explanation to Section 2(d) of the Act. The decision emphasized the importance of adhering to Supreme Court judgments and specific criteria for excisability, ultimately leading to the dismissal of the duty demand on cinders. Case-Laws Central Excise Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368859