https://www.taxtmi.com/caselaws?id=215692 The Tribunal set aside the order and allowed the appeals, ruling that the demand for payment on press mud and sludge as waste and by-products under CENVAT Credit Rule 6(3)(i) was not sustainable. Press mud and sludge were classified as exempted goods due to a nil rate of duty, and as they were not subject to excise duty, they could not be considered excisable goods. The Tribunal emphasized that the payment requirement on these items did not apply based on legal interpretations and precedents cited. en-us Fri, 30 Mar 2012 00:00:00 +0530 Tue, 06 Aug 2013 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215692 The Tribunal set aside the order and allowed the appeals, ruling that the demand for payment on press mud and sludge as waste and by-products under CENVAT Credit Rule 6(3)(i) was not sustainable. Press mud and sludge were classified as exempted goods due to a nil rate of duty, and as they were not subject to excise duty, they could not be considered excisable goods. The Tribunal emphasized that the payment requirement on these items did not apply based on legal interpretations and precedents cited. Case-Laws Central Excise Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215692