https://www.taxtmi.com/caselaws?id=91089 Carbide sludge arising during acetylene gas manufacture was examined as to whether it constituted excisable goods liable to duty under the erstwhile Central Excise Tariff Item 68. The central point was whether the sludge was merely a waste product or a dutiable commodity. The Tribunal noted that the Supreme Court had already rejected the Revenue's appeals in the assessee's own case on the same issue and had accepted that there was no basis to treat the sludge as excisable. On that footing, carbide sludge was held not liable to duty under Tariff Item 68. en-us Thu, 24 Jul 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91089 Carbide sludge arising during acetylene gas manufacture was examined as to whether it constituted excisable goods liable to duty under the erstwhile Central Excise Tariff Item 68. The central point was whether the sludge was merely a waste product or a dutiable commodity. The Tribunal noted that the Supreme Court had already rejected the Revenue's appeals in the assessee's own case on the same issue and had accepted that there was no basis to treat the sludge as excisable. On that footing, carbide sludge was held not liable to duty under Tariff Item 68. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91089