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2014 (7) TMI 29 - AT - Central ExciseDuty demand - Fly ash - Marketability of fly ash - Held that:- Merely because fly ash is marketed, it cannot be concluded that fly ash is “manufactured goods”. Inasmuch as the item was held to be non-excisable by the lower appellate authority relying on the decision of the Hon'ble Apex Court in the case of UOI Vs. Ahmedabad Electricity Co. - [2003 (10) TMI 47 - SUPREME COURT OF INDIA], the Revenue has not made out a case for grant of stay of the order - Decided against Revenue.
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