https://www.taxtmi.com/caselaws?id=770573 CESTAT Kolkata dismissed Revenue's appeal regarding excise duty levy on fly ash generated during electricity production. The tribunal held that fly ash arising as a by-product from coal combustion in electricity generation cannot be subjected to excise duty. Revenue failed to establish fly ash was manufactured as planned activity rather than incidental by-product. The decision relied on SC precedents establishing that for excise duty liability, planned manufacture under Section 2(f) of Central Excise Act 1944 is essential, not mere incidental production during primary manufacturing process. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 13 May 2025 09:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770573 CESTAT Kolkata dismissed Revenue's appeal regarding excise duty levy on fly ash generated during electricity production. The tribunal held that fly ash arising as a by-product from coal combustion in electricity generation cannot be subjected to excise duty. Revenue failed to establish fly ash was manufactured as planned activity rather than incidental by-product. The decision relied on SC precedents establishing that for excise duty liability, planned manufacture under Section 2(f) of Central Excise Act 1944 is essential, not mere incidental production during primary manufacturing process. Case-Laws Central Excise Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770573