https://www.taxtmi.com/caselaws?id=773051 CESTAT Hyderabad held that fly ash generated as waste during electricity production from coal is not subject to central excise duty. The tribunal distinguished between marketability and manufacture, finding that while fly ash may be marketable, it does not constitute a manufactured product. Following SC precedent in Ahmedabad Electricity Company Ltd regarding cinder, the tribunal ruled that fly ash emerges as inevitable waste from coal burning, not from conscious manufacturing activity. The adjudicating authority's order was set aside and appeal allowed. en-us Tue, 10 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773051 CESTAT Hyderabad held that fly ash generated as waste during electricity production from coal is not subject to central excise duty. The tribunal distinguished between marketability and manufacture, finding that while fly ash may be marketable, it does not constitute a manufactured product. Following SC precedent in Ahmedabad Electricity Company Ltd regarding cinder, the tribunal ruled that fly ash emerges as inevitable waste from coal burning, not from conscious manufacturing activity. The adjudicating authority's order was set aside and appeal allowed. Case-Laws Central Excise Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773051