2014 (10) TMI 335

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...., for the Appellant. Shri K.P. Muralidharan, Superintendent (AR), for the Respondent. ORDER [Order per : Mathew John, Member (T)]. - The appellant is a manufacturer of paperboard. During the manufacture of paperboard, sludge emerges from the Effluent Treatment Plant (ETP). The sludge is sold for a marginal consideration. Sludge is exempted under Notification No. 77/86-C.E., dated 14-2-198....

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.... considered as excisable goods because there are other facts for deciding excisability of goods and marketing is only one issue. He argued that waste products that are sold and bought cannot become an excisable product for such reason alone as explained by the Hon'ble Apex Court in various decisions like that in CCE v. Oxygen Equipment & Engg Co. Pvt. Ltd. v. CCE - 2002 (143) E.L.T. A82 (S.C.). Si....

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.... to reverse any Cenvat credit on account of press mud and sludge, which are cleared at nil rate of duty. Based on the said decision, the Tribunal vide Final Order No. 40052/2013, dated 26-2-2013 allowed the appeal filed by the appellant for a different period on the same issue. His prayer is that an identical order may be passed in this appeal also. 5. The learned Authorized Representative....

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....argument is that in a manufacturing process if two products are emerging and if both are sold for a consideration there is no reason to consider one as excisable and other as not excisable. 7. We have considered the submissions of both sides. We find merit in both the arguments raised by appellant. Sludge emerging from effluent treatment plant in the nature of waste cannot be considered a ....