https://www.taxtmi.com/caselaws?id=2949 The Tribunal upheld the lower appellate authority's decision classifying calcium chloride sludge as industrial waste, not subject to excise duty. It rejected the Revenue's appeal, emphasizing the non-excisability of such by-products, consistent with judicial authorities' stance on sludges as waste products. The Tribunal highlighted the distinction between calcium chloride sludge and pure calcium chloride, noting the lack of recoverability and value in the sludge. The decision supported the respondents' position and dismissed the Revenue's challenge, affirming the classification of the sludge as industrial waste. en-us Thu, 04 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2949 The Tribunal upheld the lower appellate authority's decision classifying calcium chloride sludge as industrial waste, not subject to excise duty. It rejected the Revenue's appeal, emphasizing the non-excisability of such by-products, consistent with judicial authorities' stance on sludges as waste products. The Tribunal highlighted the distinction between calcium chloride sludge and pure calcium chloride, noting the lack of recoverability and value in the sludge. The decision supported the respondents' position and dismissed the Revenue's challenge, affirming the classification of the sludge as industrial waste. Case-Laws Central Excise Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2949