https://www.taxtmi.com/caselaws?id=92874 The Tribunal ruled in favor of M/s. South India Viscose Limited, holding that effluent sludge generated during the manufacturing process was not classified as excisable goods under the Central Excise Act. Despite the Department's argument that the sludge could be considered goods due to its sale, the Tribunal emphasized the lack of evidence proving its marketability. Relying on legal precedents, the Tribunal accepted the manufacturer's position that the sludge was waste and not subject to excise duties, setting aside the demand and allowing all three appeals with consequential relief. en-us Tue, 15 Jul 1997 00:00:00 +0530 Sat, 05 Nov 2011 16:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92874 The Tribunal ruled in favor of M/s. South India Viscose Limited, holding that effluent sludge generated during the manufacturing process was not classified as excisable goods under the Central Excise Act. Despite the Department's argument that the sludge could be considered goods due to its sale, the Tribunal emphasized the lack of evidence proving its marketability. Relying on legal precedents, the Tribunal accepted the manufacturer's position that the sludge was waste and not subject to excise duties, setting aside the demand and allowing all three appeals with consequential relief. Case-Laws Central Excise Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92874