https://www.taxtmi.com/caselaws?id=758368 CESTAT Ahmedabad held that fly ash generated from burning coal for electricity production does not constitute "manufactured goods" under Section 2(f) of Central Excise Act, 1944. Following SC precedent in Union of India v. Ahmedabad Electricity Co. Ltd., the tribunal ruled that coal burning for power generation does not amount to manufacture since coal is not raw material for fly ash production but for electricity generation. Fly ash emerges inevitably in the process without skilful manipulation or transformation. Therefore, fly ash is not liable to excise duty. Appeal allowed, impugned order set aside. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 08:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758368 CESTAT Ahmedabad held that fly ash generated from burning coal for electricity production does not constitute "manufactured goods" under Section 2(f) of Central Excise Act, 1944. Following SC precedent in Union of India v. Ahmedabad Electricity Co. Ltd., the tribunal ruled that coal burning for power generation does not amount to manufacture since coal is not raw material for fly ash production but for electricity generation. Fly ash emerges inevitably in the process without skilful manipulation or transformation. Therefore, fly ash is not liable to excise duty. Appeal allowed, impugned order set aside. Case-Laws Central Excise Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758368