Union Of India (Uoi) vs Ahmedabad Electricity Co. Ltd. And Ors.

The Supreme Court addressed the issue of whether 'cinder', a by-product of coal, is subject to excise duty under the Central Excise Tariff Act. The Court held that 'cinder' is not explicitly listed in the First Schedule, and thus, cannot be subjected to excise duty under Entry No. 26.21, which pertains to 'other slag and ash'. The Court also noted that the Revenue's arguments regarding marketability and the applicability of Section 3 of the Central Excise and Salt Act were insufficient to establish the exigibility of 'cinder' to excise duty, leading to the dismissal of the Revenue's appeals.