https://www.taxtmi.com/caselaws?id=462344 The SC/Tribunal held that flue gas generated during coke manufacture is not a manufactured product liable to Central Excise duty. The court applied twin tests of manufacture, finding the gas is an inevitable waste product without distinct identity or intentional production. The appeal was allowed, extending the prior legal precedent to the current period, exempting the appellant from excise taxation on flue gas. en-us Tue, 21 Nov 2023 00:00:00 +0530 Thu, 12 Jun 2025 18:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462344 The SC/Tribunal held that flue gas generated during coke manufacture is not a manufactured product liable to Central Excise duty. The court applied twin tests of manufacture, finding the gas is an inevitable waste product without distinct identity or intentional production. The appeal was allowed, extending the prior legal precedent to the current period, exempting the appellant from excise taxation on flue gas. Case-Laws Central Excise Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462344