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of <h1>Appeal granted for duty on sludge in oil manufacturing. Precedent cited. Relief granted.</h1> The Tribunal allowed the appeal filed by the appellant, setting aside the order demanding duty on sludge and residues generated during the manufacturing ... Demand of excise duty - sludge and residues - manufacture of Refined oil which attracts nil rate of duty under N/N. 3/2006 dated 01.03.2006 - Held that: - Similar issues have also came up in the case of M/s. Ruchi Soya Industries Ltd. [2017 (3) TMI 1663 - CESTAT NEW DELHI], where it was held that item has not been found excisable and it has been held that the same is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff - appeal allowed - decided in favor of appellant. Issues:- Appeal against Order-in-Appeal demanding duty on sludge and residues- Interpretation of Notification No. 3/2006 dated 01.03.2006- Precedent set in similar cases regarding excisability of the itemAnalysis:The appellant filed an appeal against an Order-in-Appeal demanding duty on sludge and residues generated during the manufacturing of Refined oil, which is duty-free under Notification No. 3/2006 dated 01.03.2006. The Tribunal considered the arguments presented by both parties and reviewed the relevant records. It was noted that a similar issue had been addressed in the Tribunal's previous decisions. In the case of M/s. Ruchi Soya Industries Ltd., it was observed that an item, such as Soya Sludge, was not excisable under the Central Excise Tariff. Referring to the precedent set in Commissioner of Central Excise, Indore vs. Ambika Refinery, the Tribunal concluded that the subject item was not excisable, and the appellants were entitled to the relief sought in the appeal.In light of the previous decisions and following the Tribunal's earlier order, the impugned order demanding duty on the sludge and residues was set aside, and the appeal was allowed. The Tribunal granted consequential relief to the appellant, ultimately allowing the appeal filed by the appellant. The judgment was dictated and pronounced in open court, providing a clear resolution to the issues raised in the appeal.
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