Cinder is non-excisable commodity: CESTAT Chennai

Shri Nataraj Ceramics & Chemical Industries Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) The effect of the judgment of the Hon’ble Supreme Court in the case of Ahmedabad Electricity Co. Ltd. (supra) once for all settled the issue that cinder is not an excisable product. We find that the Board had accepted the said judgement in their circular dt. 18.11.2005 which had inter alia clarified as under : “3. In view of the Apex Court decision against the Department’s circular, the instructions contained in the Circular No.386/19/98-CX., dated 7th April, 1988 would no longer b...