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2017 (6) TMI 898 - AT - Central ExciseWaste - Liability of duty - Fly Ash generated during generation of electricity - Held that: - the fly ash emerging during the course of generation of electricity cannot be considered as a manufactured product liable to Central Excise Duty - reliance placed in the case of The Central Board of Excise & Customs Government of India, The Commissioner of Central Excise Versus M/s. Mettur Thermal Power Station (A Unit of Tamil Nadu Generation & Distribution Corporation Ltd. (TANGEDCO) [2017 (1) TMI 222 - MADRAS HIGH COURT], where it was held that the fly ash produced during combustion of coal in the manufacture of electricity is a waste by-product. The same is not emerging out of any manufacturing process - demand set aside - appeal allowed - decided in favor of appellant.
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