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of <h1>Carbide Sludge Not Excisable: Tribunal Affirms Waste Material Status.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, GUNTUR Versus INDIAN OXYGEN LTD.</h3> The Tribunal upheld the decision of the Collector (Appeals) that Carbide Sludge is not excisable goods and is considered waste material in the case ... Sludge - Dutiability The Commissioner of Central Excise, Guntur appealed against an order regarding the dutiability of Carbide Sludge in the manufacture of acetylene. The Collector (Appeals) held that Carbide Sludge is not excisable goods and is waste material. The Tribunal upheld this decision based on previous rulings and rejected the appeal. (Case citation: 1995 (9) TMI 308 - CEGAT, NEW DELHI)
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