https://www.taxtmi.com/caselaws?id=442511 The appeal was filed against a demand for INR 4,84,142 plus interest under the Cenvat Credit Rules and Central Excise Act. The Appellant, a paper manufacturer, sells waste sludge as a by-product. The Department alleged improper accounting, but the Appellant argued waste sludge is not excisable. The Supreme Court held excise duty applies to products undergoing a manufacturing process. The Tribunal allowed the appeal, citing waste sludge as a non-excisable by-product, following precedent decisions. The separate judgment emphasized waste sludge from manufacturing is not excisable under the Central Excise Act, referencing various court decisions. en-us Fri, 25 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 08:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442511 The appeal was filed against a demand for INR 4,84,142 plus interest under the Cenvat Credit Rules and Central Excise Act. The Appellant, a paper manufacturer, sells waste sludge as a by-product. The Department alleged improper accounting, but the Appellant argued waste sludge is not excisable. The Supreme Court held excise duty applies to products undergoing a manufacturing process. The Tribunal allowed the appeal, citing waste sludge as a non-excisable by-product, following precedent decisions. The separate judgment emphasized waste sludge from manufacturing is not excisable under the Central Excise Act, referencing various court decisions. Case-Laws Central Excise Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442511