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1. Duty demand - Duty on fly ash - the appellant is not selling the fly ash and the appellant offered the same free to any person who was ready to lift the same. The...

2. Levy of duty - fly ash bricks - various sales invoice of the impugned goods clearly mention them as ‘fly ash bricks’. Admittedly in the common trade parlance the product...

3. The good fly ash brick does involve manufacturing activity, which is admittedly, has marketability also being sold on a considerable price. Therefore, the good 'fly ash...

4. Fly-ash in the given circumstances is qualifying only one of the conditions i.e. of marketability and is not qualifying the condition of manufacture, it being...

5. Classification of goods - the ‘Fly Ash Bricks’ manufactured by the applicant does not find mention in any of the Schedules of the said notification from 15.11.2017...

6. Levy of Service Tax - Cleaning Activity - removal of fly ash from the pond - The Respondent is not clearing the fly ash with the objective of cleaning the pond or free...

7. Business Support Servcie - Infrastructural support service - Removal of fly ash - removal of Fly ash as per rate of the order of Government of Tamil Nadu would not...

8. Classification of services - cleaning services or GTA Services - The evacuation of ‘fly ash’ is required to continue the industrial activity. Unless the accumulated fly...

9. Irregular availment of CENVAT Credit - input services - transport service of Fly Ash - The removal of coal Fly Ash is one of the necessity for running of the captive...

10. Cleaning services or not - assessee is not clearing the fly ash with the objective of cleaning the pond or free the pond from contamination. Fly ash is being excavated...

11. Classification of goods - rate of GST - supply of Fly Ash Bricks - Fly Ash Blocks - since the ‘Fly Ash Bricks’ (containing 60% fly ash content) manufactured and supplied...

12. Manufacture - Fly Ash - Whether 'fly ash' as formed during the production of electricity is a product, which falls within the meaning of manufacture as defined under...

13. Since fly ash is one of the raw materials used for manufacture of cement, services availed for fabrication, erection & installation & repair and maintenance and...

14. Cenvat Credit - Input services - Removal of coal fly ash is one of the necessity for running of the captive power plant. Without such removal of the coal fly ash from...

15. Demand of duty on sugar syrup consumed captively for manufacture of exempted finished goods - test of marketability - what is relevant is the test of marketability and...