2007 (7) TMI 460

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....he Appellant. Shri S. Ignatius, Advocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - These appeals filed by the Revenue are directed against the orders of the Commissioner of Central Excise (Appeals). In the order impugned in Appeal No. E/848/2000 the Commissioner decided that lube oil sludge, spent activated alumina and spent activated carbon arc not liable to pay ex....

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....06 2007 (213) E.L.T. 679 (Tribunal) wherein this Bench had decided, in an appeal filed by M/s. SPIC Pharmaceuticals Division, that waste lube oil drained from the industrial system was non excisable. He also cited a decision of the Special Bench of the Tribunal in Asiatic Oxygen Limited v. CCE and CCE v. Bansal Industrial Gases [1989 (44) E.L.T. 718 (Tri.)], wherein the Tribunal had decided indust....