https://www.taxtmi.com/caselaws?id=796642 Fly ash generated as waste from burning coal for captive electricity production is not excisable because marketability alone does not satisfy the statutory requirement of manufacture or production. Combustion of coal to generate steam and electricity does not transform coal through a manufacturing process into a distinct new product; consequently, fly ash arising from that process is not manufactured goods. It is therefore not liable to central excise duty. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796642 Fly ash generated as waste from burning coal for captive electricity production is not excisable because marketability alone does not satisfy the statutory requirement of manufacture or production. Combustion of coal to generate steam and electricity does not transform coal through a manufacturing process into a distinct new product; consequently, fly ash arising from that process is not manufactured goods. It is therefore not liable to central excise duty. Case-Laws Central Excise Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796642