1998 (10) TMI 320

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....SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. Vikas Industrial Gases Ltd. is whether the product "Car­bide Sludge" is chargeable to Central Excise duty. 2. When the matter was called, no one appeared on behalf of the Appellants in spite of the notice. We, therefore, heard Shri H.K. Jain, ld. SDR and peruse....

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....udge has no commercial value and the disposal of the same is mere a part of cleaning and sanitation of the factory premises; that a negligible quantity of the total carbide sludge was being sold to a few parties and that too for negligible amount; that merely because the waste was capable of fetching a price if could not be interpreted to mean that such waste was a by-product or was industrial raw....