2019 (7) TMI 482

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.... the appellant. Shri K. Poddar, Authorised Representative for the respondent. Anil Choudhary, The issue in this appeal is whether the appellant, a manufacturer is required to reverse an amount at the specified rate, read with Rule 6(3)(i) of the Cenvat Credit Rules on the sale value of Fly Ash/Coal Ash, a waste emerging on burning of coal for generation of electricity in the captive Therm....

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.... and thereafter trapped. Fly/coal ash, emerging as a waste product, during generation of electricity and not useable for the appellant, the same were cleared by the appellant during the period in question. 3. Ld. Counsel urges that the Fly Ash/Coal Ash is the residual waste and not a manufactured product emerging during the course of generation of electricity. Thus, in absence of being a manufa....

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....i Industries Ltd.Vs.CCE,F.O.No.54037/2017 dt.19.6.2017. Avi Agri Business Pvt. Ltd. Vs.CCE, F.O.No.57219/2017 dt.10.10.2017 Hindustan Zinc Ltd.Vs.CCE, Final Order No.57866/2017 dt.09.11.2017. It is further urged that Fly ash arises as a residuary waste and not as a manufactured product thus, attracts no duty nor any reversal under Rule 6 of the Cenvat Credit Rules. Further,....