https://www.taxtmi.com/caselaws?id=374927 The Tribunal dismissed the department's appeal, holding that 'fly ash' arising during electricity generation is not excisable under the Central Excise Tariff Act, 1995. The Tribunal aligned with the Madras High Court's ruling, stating that 'fly ash' does not undergo manufacturing and therefore is not liable for duty, despite its marketability. The decision emphasized that mere marketability does not establish excisability, and in this case, the lack of manufacturing process exempts 'fly ash' from duty payment. en-us Wed, 09 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374927 The Tribunal dismissed the department's appeal, holding that 'fly ash' arising during electricity generation is not excisable under the Central Excise Tariff Act, 1995. The Tribunal aligned with the Madras High Court's ruling, stating that 'fly ash' does not undergo manufacturing and therefore is not liable for duty, despite its marketability. The decision emphasized that mere marketability does not establish excisability, and in this case, the lack of manufacturing process exempts 'fly ash' from duty payment. Case-Laws Central Excise Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374927