https://www.taxtmi.com/caselaws?id=415115 The Tribunal ruled in favor of the appellants, setting aside the demand for payment of an amount equal to a percentage of the value of the exempted goods 'sludge' removed by them. The Tribunal held that 'sludge' arising as waste during the manufacturing process should not be considered an exempted product under Rule 6(3) of CCR, 2004, due to the lack of conscious manufacturing. The decision emphasized the distinction between waste products like 'sludge' and manufactured goods, concluding that such waste should not incur the same tax liabilities as dutiable products. en-us Thu, 25 Nov 2021 00:00:00 +0530 Sat, 27 Nov 2021 08:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415115 The Tribunal ruled in favor of the appellants, setting aside the demand for payment of an amount equal to a percentage of the value of the exempted goods 'sludge' removed by them. The Tribunal held that 'sludge' arising as waste during the manufacturing process should not be considered an exempted product under Rule 6(3) of CCR, 2004, due to the lack of conscious manufacturing. The decision emphasized the distinction between waste products like 'sludge' and manufactured goods, concluding that such waste should not incur the same tax liabilities as dutiable products. Case-Laws Central Excise Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415115