taken into consideration of determining the percentage of the fly ash used in the product. The percentage of the fly ash consumed during the aforesaid ... rightly entered in RG.I register and if the percentage of fly ash, which has gone in in the manufacture of finished product, is assessed
through a chimney. The ash settled at the bottom of the furnace is called "Bottom Ash" and the ash collected from the flue ... Collectors/Electrostatic precipitators is called the "Fly Ash". 'Bottom Ash' and 'Fly Ash' are same in chemical composition while
generation and distribution of electricity and manufacturer of 'Fly Ash' and 'Fly Ash Bricks' falling under Chapter sub heading ... bottom ash. In an industrial context, fly ash usually refers to ash produced during combustion of coal. Fly ash is generally captured by electrostatic precipitators
chapter 68 in which not less than 25% by weight of fly ash or phosphogypsum or both have been used, subject to the condition specified ... Jurisdictional Commissioner of Central Excise regarding receipt and use of fly ash/phosphogypsum in the manufacture of the goods falling under chapter
cenvat credit amounting to Rs.46,265/- on handling of coal fly ash which is obtained from burning of coal during the course of generation ... excisable and exempted product. The appellant is clearing coal fly ash at zero value. M/s Shankar Singh Jodha is providing handling service
input services
used in relation to generation of Steam and Fly-Ash (exempt
goods), is the demand under Rule 6(3) of Cenvat Credit Rules ... same in common
input services used for generation of Steam and Fly-Ash exempted
goods?
C. Whether the demand is barred by limitation under Proviso
CENVAT Credit on the capital goods used in the fly ash extraction.
4. The appellant is the manufacturer of Cement classifiable under Chapter ... duty paid on the capital goods used in the erection of fly ash extraction plant at Vijayawada Thermal Power Station at Vijayawada. The said claim
imposition of excise duty, interest and penalty on the product 'fly ash'.
2. An abstract outline of the facts, which ... notice was issued on the ground that the respondent cleared 'Fly Ash' and 'Fly Ash Bricks' without payment of excise duty
Central Excise Tariff Act, 1985 , using raw materials, like, cement, fly ash, cotton, wood pulp, etc.
3. It has been further stated that the petitioner ... 2002, dated 1.3.2002, during the above periods, by accounting bogus/excess fly ash receipts.
4. It has been further stated that, based on the investigation
imposition of excise duty, interest and penalty on the product 'fly ash'.
2. An abstract outline of the facts, which ... notice was issued on the ground that the respondent cleared 'Fly Ash' and 'Fly Ash Bricks' without payment of excise duty
