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2019 (2) TMI 554 - AT - Central ExciseLevy of duty - residual waste namely, ‘fly ash’ - process of manufacture not taking place - benefit of N/N. 89/95-CE dated 18.5.95 denied - Held that:- The matter is no longer res integra as it has already been decided by Hon’ble High Court of Madras in the case of Mettur Thermal Power Station vs. CBE & C New Delhi [2015 (9) TMI 152 - MADRAS HIGH COURT], where it was held that the commodity ‘fly ash’ cannot be subjected to levy of excise duty because it is not an item of goods which has been subjected to process of manufacture, it may not be necessary for this Court to delve upon any other related issues - demand set aside - appeal dismissed - decided against Revenue.
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