https://www.taxtmi.com/caselaws?id=172131 E.T. sludge cleared from the factory was treated, at the prima facie stage, as covered by the exemption for sludge obtained in an effluent treatment plant under Notification No. 76/86-C.E. dated 10-2-1986. The goods were removed on commercial invoices and arose as waste in the paper manufacturing process, so the appellant made out a prima facie case that the disputed clearance fell within the exemption. On that basis, waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. en-us Tue, 31 Dec 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172131 E.T. sludge cleared from the factory was treated, at the prima facie stage, as covered by the exemption for sludge obtained in an effluent treatment plant under Notification No. 76/86-C.E. dated 10-2-1986. The goods were removed on commercial invoices and arose as waste in the paper manufacturing process, so the appellant made out a prima facie case that the disputed clearance fell within the exemption. On that basis, waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172131