Tax Alert| Madras High Court holds that generation of fly ash is not manufacturing activity
This is to update you on a recent ruling of the Madras High Court in the case of Mettur Thermal Power Station vs The Central Board of Excise and Customs and The Commissioner of Central Excise, W.P.No.17282 of 2014 dated 15.7.2015. Copy of the judgment has been attached for ready reference.
In this case, the petitioner filed a writ petition against the Show Cause Notice wherein excise duty on fly ash and fly ash bricks was demanded. The notice was issued basis the Explanation inserted in the definition of ‘excisable goods’ in the Central Excise Act, 1944, stating that any article, material or substance which is capable of being bought and sold for a consideration shall be deemed to be marketable, was also placed before the Court.
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