https://www.taxtmi.com/highlights?id=44084 Fly-ash in the given circumstances is qualifying only one of the conditions i.e. of marketability and is not qualifying the condition of manufacture, it being compulsorily generated during the process of generation of electricity from lignite and the appellant is the manufacturer of lignite. In the given circumstances, fly-ash is not even the by-product. en-us Thu, 24 Jan 2019 14:43:22 +0530 Thu, 24 Jan 2019 14:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44084 Fly-ash in the given circumstances is qualifying only one of the conditions i.e. of marketability and is not qualifying the condition of manufacture, it being compulsorily generated during the process of generation of electricity from lignite and the appellant is the manufacturer of lignite. In the given circumstances, fly-ash is not even the by-product. Highlights Central Excise Thu, 24 Jan 2019 14:43:22 +0530 https://www.taxtmi.com/highlights?id=44084