2003 (3) TMI 229

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....ber (J)]. -  Being aggrieved with the order passed by Commissioner (Appeals) the Revenue has filed the present appeal. We have heard Shri J.R. Madhiam, ld. JDR for the Revenue and Shri P. Kejriwal, ld. Director, appearing for the respondent. The issue involved is the excisability of coal ash. The Asstt. Commr. had confirmed the classification of coal ash under sub-heading No. 2621.00 and acco....

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....t. Accordingly, the court held that the circulars and trade notices issued by the Board classifying the same under heading No. 26.21 are arbitrary, illegal and not warranted by the provisions of Central Excise Act and Excise Tariff Act.  The same were therefore set aside. By applying the ratio of the above decision the Commissioner (Appeals) has held that the 'burnt coal remains' or the 'half....

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....as a primary fuel in the boiler whereas in the instant case coal is not used as a fuel but as an active input in the rotary kiln along  with other raw materials. They have also relied upon the Board's Circular No. 386/19/98-CX-3, dated 7-4-98 and has also held that the Hon'ble High Court's decision in the case of M/s. Ahmedabad Electricity Co. Ltd. has not been accepted by the Department and ....