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    <title>2014 (12) TMI 365 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the appellants were not liable to pay amounts on the clearance of Sludge under Rule 6 and 14 of CENVAT Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944. It determined that Sludge was a by-product or waste, and the demand for payment was unsustainable. The Tribunal referred to previous decisions and relevant rules to support its conclusion, setting aside the impugned orders and allowing the appeal with consequential relief.</description>
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      <description>The Tribunal held that the appellants were not liable to pay amounts on the clearance of Sludge under Rule 6 and 14 of CENVAT Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944. It determined that Sludge was a by-product or waste, and the demand for payment was unsustainable. The Tribunal referred to previous decisions and relevant rules to support its conclusion, setting aside the impugned orders and allowing the appeal with consequential relief.</description>
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