https://www.taxtmi.com/caselaws?id=257319 The appeal was allowed by CESTAT, setting aside the Order-in-Appeal that confirmed a demand under the Central Excise Act for 'sludge' and 'pulper waste and refuge.' CESTAT determined that these items were not excisable as they did not arise from manufacturing activities and were exempted from duty under a specific notification. The decision aligned with a previous CESTAT order and emphasized the interpretation of the term 'goods' under Section 2(d) of the Central Excise Act, ultimately ruling in favor of the appellants. en-us Mon, 01 Sep 2014 00:00:00 +0530 Mon, 09 Mar 2015 15:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257319 The appeal was allowed by CESTAT, setting aside the Order-in-Appeal that confirmed a demand under the Central Excise Act for 'sludge' and 'pulper waste and refuge.' CESTAT determined that these items were not excisable as they did not arise from manufacturing activities and were exempted from duty under a specific notification. The decision aligned with a previous CESTAT order and emphasized the interpretation of the term 'goods' under Section 2(d) of the Central Excise Act, ultimately ruling in favor of the appellants. Case-Laws Central Excise Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257319