https://www.taxtmi.com/caselaws?id=54896 The Tribunal rejected the Revenue's appeal regarding the under-valuation of industrial waste items, classifying them as waste rather than goods. Emphasizing the burden of proof on the Revenue to establish the items as goods, the Tribunal cited legal precedents and previous decisions favoring the position that industrial waste is not excisable. The appeal lacked merit, and the decision in favor of the appellants was upheld, with the Tribunal highlighting that industrial waste, even if sold, does not automatically qualify as excisable goods. en-us Mon, 17 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 16:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54896 The Tribunal rejected the Revenue's appeal regarding the under-valuation of industrial waste items, classifying them as waste rather than goods. Emphasizing the burden of proof on the Revenue to establish the items as goods, the Tribunal cited legal precedents and previous decisions favoring the position that industrial waste is not excisable. The appeal lacked merit, and the decision in favor of the appellants was upheld, with the Tribunal highlighting that industrial waste, even if sold, does not automatically qualify as excisable goods. Case-Laws Central Excise Mon, 17 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54896