TMI Blog2018 (1) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... 346/2015-16; and 223/ 2016-17 dated 17/11/2016. In all the appeals, the identical issue is involved hence, all the appeals are disposed of by this Tribunal for the sake of convenience. The disputed period is April, 2008 to July, 2013. 2. The brief facts of the case are that the appellant is engaged in the manufacture of the Sponge Iron. In the burner, the appellant is using coal by which the bottom ash and wet scraper waste are generated. The department has demanded the duty on the bottom ash/ flying ash. Being aggrieved, the appellant has filed the present appeal. 3. With this background we heard Shri J.M. Sharma, Ld Counsel for the appellant and Shri H. Saini, Ld. DR for the Revenue. 4. After considering the rival submissions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... captive thermal power plant for generating electricity and ultimately used in factory. Coal is burnt in the boilers or furnaces of captive power plant for generating electricity and thus results in generation of a residual waste. The Department demanded duty on such fly ash cleared by the assessee-Appellants. On the other hand, Shri M.R. Sharma, learned DR for the Department, justified the impugned order. 5. After hearing both sides and on perusal of the material available on record, it appears that an identical issue has come up before the Tribunal in the case Jai Balaji Industries Ltd. vs CCE ST, Raipur, Final Order No. 54037/2017 dated 19.06.2017, wherein it was observed that : 5. We have heard both sides and perused the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of manufacture and marketability should be satisfied in order to bring the goods within the ambit of excise duty and failure of even one of the test would render the product not liable for excise duty. In the case on hand, it is clear from the averments of either rparty and is also not in dispute that fly ash‟ is a by-product during the production of electricity and is not the main manufactured item. Further, the fly ash‟ is not a commodity which can be used as such in the manufactured item. Further, the fly ash‟ is not a commodity which can be used as such in the market, but it is usable only as one of the materials in the production of other products. Therefore, there being no manufacture of fly ash‟‟ but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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