https://www.taxtmi.com/caselaws?id=121943 The Tribunal dismissed the Revenue's appeals challenging the excise duty liability of lube oil sludge, spent activated alumina, and spent activated carbon. It upheld the Commissioner's ruling that these waste products, having lost their original properties and becoming industrial waste, were not excisable goods subject to duty payment. The Tribunal concluded that these items did not possess excisable characteristics and were correctly classified as waste materials, exempt from excise duty. en-us Thu, 19 Jul 2007 00:00:00 +0530 Fri, 27 Oct 2017 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121943 The Tribunal dismissed the Revenue's appeals challenging the excise duty liability of lube oil sludge, spent activated alumina, and spent activated carbon. It upheld the Commissioner's ruling that these waste products, having lost their original properties and becoming industrial waste, were not excisable goods subject to duty payment. The Tribunal concluded that these items did not possess excisable characteristics and were correctly classified as waste materials, exempt from excise duty. Case-Laws Central Excise Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121943