https://www.taxtmi.com/caselaws?id=114099 Lime sludge cleared by the assessee was treated as industrial waste, not as a manufactured excisable product. Applying earlier rulings on carbide sludge, the Tribunal held that waste material which does not arise from manufacture does not acquire the character of excisable goods. On that reasoning, no central excise duty was payable on the cleared lime sludge, and the demand could not survive. The ratio stated that industrial waste outside the scope of manufacture is not liable to excise duty under the Central Excise Rules, 1944. en-us Fri, 20 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 11:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114099 Lime sludge cleared by the assessee was treated as industrial waste, not as a manufactured excisable product. Applying earlier rulings on carbide sludge, the Tribunal held that waste material which does not arise from manufacture does not acquire the character of excisable goods. On that reasoning, no central excise duty was payable on the cleared lime sludge, and the demand could not survive. The ratio stated that industrial waste outside the scope of manufacture is not liable to excise duty under the Central Excise Rules, 1944. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114099