https://www.taxtmi.com/caselaws?id=88550 The Appellate Tribunal CEGAT dismissed the department's appeal against the order of the Collector of Central Excise (Appeals) regarding the classification of 'lime sludge.' The Tribunal upheld the Collector's decision that 'lime sludge' was not excisable due to its status as an unavoidable by-product of the manufacturing process, similar to industrial waste in a previous case. The department failed to demonstrate marketability of the material, leading to the dismissal of the appeal based on the lack of evidence supporting its excisability. en-us Tue, 03 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88550 The Appellate Tribunal CEGAT dismissed the department's appeal against the order of the Collector of Central Excise (Appeals) regarding the classification of 'lime sludge.' The Tribunal upheld the Collector's decision that 'lime sludge' was not excisable due to its status as an unavoidable by-product of the manufacturing process, similar to industrial waste in a previous case. The department failed to demonstrate marketability of the material, leading to the dismissal of the appeal based on the lack of evidence supporting its excisability. Case-Laws Central Excise Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88550