https://www.taxtmi.com/caselaws?id=92866 The Appellate Tribunal upheld the decision that Carbide Sludge is not excisable goods under the Central Excises and Salt Act, 1944. The Tribunal considered previous judgments and determined that the nature of Carbide Sludge during the manufacturing process did not change its classification as excisable goods, regardless of its sale. The Tribunal emphasized that the price charged for the sludge did not impact its classification. Consequently, the Revenue's appeal was dismissed, and any necessary relief for the respondents was to be granted in accordance with the law. en-us Fri, 10 Nov 1995 00:00:00 +0530 Sat, 05 Nov 2011 16:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92866 The Appellate Tribunal upheld the decision that Carbide Sludge is not excisable goods under the Central Excises and Salt Act, 1944. The Tribunal considered previous judgments and determined that the nature of Carbide Sludge during the manufacturing process did not change its classification as excisable goods, regardless of its sale. The Tribunal emphasized that the price charged for the sludge did not impact its classification. Consequently, the Revenue's appeal was dismissed, and any necessary relief for the respondents was to be granted in accordance with the law. Case-Laws Central Excise Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92866