2014 (6) TMI 161 - AT - Central Excise

Classification of goods - Whether the boiler ash is an excisable goods or by-product which comes into existence during the manufacture of sugarcane - Held that - in the case of Union of India v. Ahmedabad Electricity Co. Ltd. - 2003 (10) TMI 47 - SUPREME COURT OF INDIA wherein the Hon ble Supreme Court held that Cinder is unburnt or partly burnt coal which is left out in the boiler is not excisable goods hence, is not liable to duty. The ratio of the above decision is applicable to the present case also - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT MUMBAI declined the request for adjournment. The issue was whether boiler ash is excisable goods or a by-product. Referring to a Supreme Court decision, it was ruled that boiler ash is not excisable goods, and the appeals were allowed.