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    <title>2014 (10) TMI 335 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, a paperboard manufacturer, in a case concerning the reversal of Cenvat credit for the sale of sludge, an exempted product from the manufacturing process. The Tribunal held that sludge, as waste from the effluent treatment plant, cannot be classified as excisable goods. It rejected the demand to reverse Cenvat credit based on the presence of inputs in waste, citing precedents and circulars. The appeal was allowed, overturning lower authorities&#039; orders and disposing of the stay application.</description>
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      <title>2014 (10) TMI 335 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=252201</link>
      <description>The Tribunal ruled in favor of the appellant, a paperboard manufacturer, in a case concerning the reversal of Cenvat credit for the sale of sludge, an exempted product from the manufacturing process. The Tribunal held that sludge, as waste from the effluent treatment plant, cannot be classified as excisable goods. It rejected the demand to reverse Cenvat credit based on the presence of inputs in waste, citing precedents and circulars. The appeal was allowed, overturning lower authorities&#039; orders and disposing of the stay application.</description>
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