TMI Blog2019 (7) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The Fly Ash/Coal Ash is the residual waste and not a manufactured product emerging during the course of generation of electricity. Thus, in absence of being a manufactured product, the same is not excisable and there is thus no excise duty attracted, nor any reversal of duty under Rule 6(3) of Cenvat Credit Rules, 2004 is warranted. Reliance placed in the case of UNION OF INDIA VERSUS RA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve Thermal Power Plant. Further, the issue is whether the fly ash/coal ash can be considered as exempted goods for the purpose of the provisions of Rule 6 of Cenvat Credit Rules, 2004. 2. Appellant is engaged, inter alia, in manufacture of Graphite and Electrode Nipples, Anodes Power feeding, etc. falling under Chapter 85 and 38 of the First Schedule to the Central Excise Tariff Act, 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of being a manufactured product, the same is not excisable and there is thus no excise duty attracted, nor any reversal of duty under Rule 6(3) of Cenvat Credit Rules, 2004 is warranted. He further relies on the rulings of the High Court of Madras in the case of Central Board of Excise Customs Vs. Mettur Thermal Power Station 2017 (349) ELT 708 (Madras). 4. Ld. Counsel also stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the Cenvat Credit Rules. Further, Rule 6 applies to a situation, where the manufacturer, manufactures both the dutiable and exempted finished products. Admittedly, Fly Ash, being not a manufactured product, does not attract any reversal under Rule 6 of Cenvat Credit Rules. Therefore, in view of the above, he submits that the impugned order is not sustainable and is liable to be set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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