Flue Gas generated during manufacture of metallurgical coke is not a manufactured product

Tata Steel Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

In the legal case of Tata Steel Limited vs. Commissioner of Central Excise (CESTAT Kolkata), the question revolves around whether flue gas generated during the manufacturing of metallurgical coke should be considered a manufactured product liable for excise duty. The case pertains to an appeal against an order demanding excise duty, interest, and penalties from Tata Steel Limited.

Detailed Subheading-wise Analysi

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